LEO WARDROBES provide the following information for the business, financial year ended 31 December 2019: Sales ITEM Total Production Cost (TPC) Opening Inventory of Finished Goods on 1 January 2019 Closing Inventory of Finished Goods on 31 December 2019 943,750 1,448,560 85,820 87,360 Finished goods are transferred from the manufacturing account to the income statement at cost plus 40%. Prepare: a) An extract from the manufacturing account for the year ended 31 December 2019 showing factory profit and the amount to be transferred to the income statement. b) An extract from the income statement for the year ended 31 December 2019 showing the transfer. c) An extract from the income statement for the year ended 31 December 2019 showing clearly the total gross profit earned by LEO WARDROBES.