Johnson Manufacturing Company Below are selected accounts of Johnson Manufacturing Company for the year ended December 31, 2021: Raw Materials Purchases Direct Labor Beg. WIP Inventory @ 1-1-21 End. WIP Inventory @ 12-31-21 Delivery Expense Sales Commissions Factory Utilities Plant Insurance Indirect labor Beg. Mat. Inventory @ 1-1-21 End. Mat. Inventory @ 12-31-21 $65,000 $60,000 $9,000 $7,000 $4,000 $5,000 $4,000 $15,000 $22,000 $12,000 $9,000 Sales Cash Plant Depreciation General & Administrative Sales Salaries Beg. Fin. Goods Inv. @ 1-1-21 Office Utilities End. Fin. Goods Inv. @ 12-31-21 Plant Repairs Indirect materials Plant Property Taxes $250,000 $40,000 $12,000 $3,500 $2,000 $18,000 $5,000 $12,000 $4,000 $2,000 $18,000 a. Prepare a Statement of the Cost of Goods Manufactured. b. Prepare an Income Statement