The account balances are listed below for ABC Company for the month of January, 2013. Finished goods inventory, January 31,2013 58,000SR Direct materials purchases 140,000 Indirect labor 42,000 Direct labor 96,000 Work-in-process inventory, January 31,2013 146,000 Factory supervisory salaries 24,000 Direct materials inventory, January 1, 2013 20,000 Direct materials inventory, January 31,2013 42,000 Work-in-process inventory, January 1, 2013 108,000 Finished goods inventory, January 1. 2013 66,000 Prepare a cost of goods manufactured and sold statement for ABC Company for the month ended January 31,2013