The following data were taken from the records of Cheyenne Company for the fiscal year ended June 30, 2022 $54,600 $4.700 44,200 17,700 Factory Insurance Factory Machinery Depreciation Factory Utilities Office Utilities Expense 96,800 Raw Material Inventory 7/1/21 Raw Material Inventory 6/30/22 Finished Goods Inventory 7/1/21 Finished Goods Inventory 6/30/22 Work in Process Inventory 7/1/21 Work in Process Inventory 6/30/22 Direct Labor 31,600 26,300 8,550 24,600 Sales Revenue 562.900 29,600 Sales Discounts 4,600 147,050 Plant Manager's Salary 65.400 Indirect Labor 25,660 9,610 Accounts Receivable 35,300 Factory Property Taxes Factory Repairs Raw Material Purchases 2,500 98,100 Cash 36,300 CHEYENNE COMPANY (Partial) Balance Sheet I e Textbook and Media