Part Two: Patty's Posies was so successful that Patty decided to manufacture her own brand of floral supplies: Floral Best Manufacturing. Data Table - - X Ch At the end of December 2017, her accounting records show the following: Utilities for plant 4,200 Delivery expense 2,000 Sales salaries expense 4,900 Plant janitorial services $ 1,000 Work in process inventory, December 31, 2017 1,000 Finished goods inventory, December 31, 2016 0 Finished goods inventory, December 31, 2017 $ 5,000 Sales revenue $ 101,000 Customer service hotline expense 1,300 Direct labor $ 20,000 Direct material purchases $ 40,000 Rent on manufacturing plant $ 8,800 Raw materials inventory, December 31, 2016 $ 11,000 Raw materials inventory, December 31, 2017 9,500 Work in process inventory, December 31, 2016 0 Print Done