Outdoor Life is a manufacturer of backyard and deck fumiture. Its products are in high demand and it carries no inventory. Following is a list of selected account balances from its trial balance for the most recent year ended December 31 (in no particular order.) (Click the icon to view the December 31 account balances.) Read the requirements. Requirement 1, 2, 3, and 4 Less: December 31 account balances Salaries and wages (for administrative and sales staff).. Stain (used in manufacturing furniture)... $ 35,000 $ 13,500 Indirect labor costs (wages of maintenance workers in factory) $ 21,000 For Other manufacturing overhead (includes factory insurance and property taxes) $ 9,100 Rent and utilities (for administrative offices). $ 11,900 Utility costs (related to factory) $ 11,100 Labor costs (wages of carpenters who build furniture).. $ 33,500 Accounts receivable $ 26,700) Marketing costs. Wood (used in manufacturing furniture). Sales revenues.. Accounts payable $ 17,100 $ 58,500 $ 300,000 $ 6,900