Sales Acct30(130) 1,300,000 80,600 20,020 147,160 375,960 42,640 85,800 62,400 Depreciation, factory Utilities, factory Administrative expense Purchase of raw materials Raw materials, Mar31, 2020 selling expense Raw materials, Mar1, 2020 Work-in-process inventory, Mar31 Insurance, factory Direct labour Work-in-Process inventory, Marist Indirect labour Finished Goods Inventory, Marist Supplies, factory Finished Goods Inventory, Mar31 Maintenance, factory 52,000 21,840 81,796 93,600 159,120 135,200 7,280 109,200 46,280 Required: prepare the income statements