Messinger Manufacturing Company had the following account balances for the quarter ending March 31, unless otherwise noted: Accounts Amount Work-in-process inventory (January 1) $ 140,400 Work-in-process inventory (March 31) 171,000 Finished goods inventory (January 1) 540,000 Finished goods inventory (March 31) 510,000 Direct materials used 378,000 Indirect materials used 84,000 Direct manufacturing labor 480,000 Indirect manufacturing labor 186,000 Property taxes on manufacturing plant building 28,800 Salespersons' company vehicle costs 12,000 Depreciation of manufacturing equipment 264,000 Depreciation of office equipment 123,600 Miscellaneous plant overhead 135,000 Plant utilities 92,400 General office expenses 305,400 Marketing distribution costs 30,000 In an Excel spreadsheet, using the format on page 42 of your textbook, prepare the following: Statement of cost of goods manufactured for the period ended March 31. Statement of cost of goods sold for the period ended March 31.