Please help. Picture 2,3 go together couldn't fit it in the same picture. Will thumbs up.

Problem 19-4A The following data were taken from the records of Clarkson Company for the fiscal year ended June 30, 2017. Raw Materials Inventory 7/1/16 Raw Materials Inventory 6/30/17 Finished Goods Inventory 7/1/16 Finished Goods Inventory 6/30/17 Work in Process Inventory 7/1/16 Work in Process Inventory 6/30/17 Direct Labor Indirect Labor 50,200 Factory Insurance 42,000 Factory Machinery Depreciation 98,100 Factory Utilities 24,700 Office Utilities Expense 22,000 Sales Revenue 27,900 Sales Discounts 139,350 Plant Manager's Salary 24,760 Factory Property Taxes 27,200 Factory Repairs $5,700 17,100 28,800 8,850 560,300 5,000 64,900 9,610 2,200 97,000 37,300 Accounts Receivable Raw Materials Purchases Cash