The following balances were extracted from the books of Eaglite Manufacturing Company for the year $2021$:

Beginning of year $2021$

End of year $2021$

Raw materials stock

Sh$.000$

$72,000$

Sh$.000$

$96,000$

Work$-$in$-$progress

$32,000$

$44,000$

Finished goods

$126,000$

$138,000$

Accounts receivable

$218,000$

$254,000$

Accounts payable

$208,000$

$202,000$

Additional information:

$1.$ Annual sales amounted to Sh$\mathrm{.}4,748$ million.

$2.$ Cost of production during the year amounted to Sh$\mathrm{.}2,320$ million.

$3.$ Raw materials purchased during the year amounted to Sh$\mathrm{.}1,526$ million.

$4.$ Annual cost of sales amounted to Sh$\mathrm{.}2,862$ million.

$5.$ All sales and purchases made during the year were on credit terms.

Assume that a year has $365$ days