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CoursHeroTranscribedText: Koala Vista Manufacturing Co. The post closing trial balance of Koala Vista Manufacturing Co, at September 30 is as follows: Koala Vista Manufacturing Co Post Closing Trial Balance 30-Sep-19 Cash 15,000 Accounts Receivable 18,000 Finished Goods 25,000 Work In Process 4,000 Materials 8,000 Building 156,000 Accum. Depn - Building 23,400 Factory Equipment 108,000 Accum. Depn - Factory Equipment 54,000 Office Equipment 12,000 Accum. Depn - Office Equipment 2,000 Accounts Payable 30,000 Capital Stock 175,000 Retained Earnings 61,600 Total 346,000 346,000 During October 2019, the following transactions took place.During October 2019, the following transactions took place. 1. Raw materials at cost of P50,000 and general factory supplies costing P8,000 were purchased on account. (Both are recorded in the materials account.) 2. Raw materials issued in production P41,000 and P5,500 for factory supplies. 3. Wages and salaries incurred and paid for the month: factory wages (inclusive of P2,500 indirect labor) P34,000, selling and admin salaries , P5,000. 4. Distributed the payroll in # 3. 5. Depreciation was recorded for the month. Annual rate are as follows: Building - 5%; All equipment - 20%. The sales and administrative staff uses approximately 1/5 of the building for its offices. 6. Various expenses were incurred on account for the month P5,200. The company has determined that % of this amount is allocable to the office function. 7. Total factory overhead costs were transferred to Work In Process. 8. During the month, goods with total cost of P79,000 were completed and transferred to the finished goods storeroom. 9. Sales for the month P128,000 for goods costing P87,000. (Assume all are made on account) 10. Collection of receivables for the month P105,000 11. Accounts Payable paid, P55,000. Required: 1. Prepare journal entries to record the transactions 2. Prepared Statement of Cost of goods manufactured, Income Statement and Statement of Financial Position