Intra Tech, a phone accessories manufacturer, has presented you with the following financial information for the ye ending March 31, 2023: Office salaries 54,300 Provision for unrealised profits 8,100 Debtors 107,150 Purchases of other finished goods 82,450 Creditors 89,900 Building 936,000 Factory machinery 218,000 Provision for depreciation: Building 225,000 Factory machinery 106,000 Loan 134,800 Bank 22,380 Opening stock of work in progress 54,200 Opening stock of finished goods 33,300 Capital 198,000 Drawings 33,400 Electricity 22,600 Sales 1,055,200 Direct materials 236,680 Direct expenses 87,500 Commission received 39,700 Return inwards 13,500 1,879,080 1,879,080 Additional information: Stock on hand at the end of the year was as follows: Work in progress Finished goods 15,500 41,000 Adjustments are to be made to the following items of expenses and revenue: Electricity Commission Prepaid by 8,000 Owing by 7,200 Fixed assets are to be depreciated as follows: Building 10% straight line Factory machinery 8% reducing balance Expenses are to be apportioned as follows: Electricity Depreciation - building Factory Office 65% 35% 80% 20% The goods produced are to be marked up by 15% before transfer Round all decimals (if any) to the nearest whole number REQUIRED: Prepare the entity's manufacturing account and statement of profit or loss.