The accounting and finance division of the company is headed by Ann Headman, who is the chicf financial officer (CFO) and a company vice president; she is a member of the institute of Minagement Accosuntants and holds a certificate in management accountine She has a small staff of accountants, including a controller and a treasuret, and a staff of accountine input operators who maintaln the financial records A partial list of Waterways' accounts and their balances for the month of November follows ruhisin the trancial mocost. Adwrinue Exptrines con Denciluber Faciery shopkivitued rectorvinaies inderit your Omee Seplin crome sman $4400 212300 tax 700 2.000 12400 16.00 1000 cavos 47000 1.500 27, 200 41500 Avpala Dopenie Accounts Recelvable Cost of Coods Manufactured Deprectation Expense-Factory Equipment Direct Labor Factory Supplles Used Factory Utilibies Indirect Labor Raw Materlals Inventory, 11/30 Raw Materials imventory, 10/31 Raw Material Purchases Rent-Factory Equipment Repairs-Factory Equipment Work in Process inventory, 10/31 Work in Process inventory, 11/30 Advertising Expenses Cash Depreclation Expense-Otice Equipment Finished Goods inventory, 11/30 Finished Goods Inventory. 10/31