The following are the balances of Lang Buana Resources accounts at 30 June 2020: RM 128,700 165,600 Account Indirect labour Work in process, 1 July 2019 Raw materials inventory, 1 July 2019 Finished goods inventory, 1 July 2019 Insurance expense 150,300 258,750 113,490 Utilities expense 169,650 Sales 5,175,000 1,012,500 154,710 30,600 1,372,500 Salary expense Depreciation expense Freight-out expense Purchase of raw materials Direct labour Factory repair expense Raw materials inventory, 30 June 2020 Work in process inventory, 30 June 2020 Finished goods inventory, 30 June 2020 1,580,400 113,400 205,200 226,800 337,500 227,250 Sales and services expense Interest expense 11,250 Additional information: Distribution ratios of insurance, utilities and depreciation expenses for factory and office are as the following: Factory (%) 70 Office (96) 30 Expense detail Insurance Utilities Depreciation 60 40 75 25 Required: a) Prepare a cost of Goods Manufactured Schedule for Lang Buana Resources for the year ended 30 June 2020. b) Prepare an Income Statement for Lang Buana Resources for the year ended 30 June 2020