The following data were taken from the records of Clarkson Company for the fiscal year ended June 30, 2020.

Raw Materials Inventory 7/1/19		$55,300		Factory Insurance		$5,100
Raw Materials Inventory 6/30/20		43,200		Factory Machinery Depreciation		17,800
Finished Goods Inventory 7/1/19		98,300		Factory Utilities		31,700
Finished Goods Inventory 6/30/20		20,800		Office Utilities Expense		9,250
Work in Process Inventory 7/1/19		25,900		Sales Revenue		563,200
Work in Process Inventory 6/30/20		21,100		Sales Discounts		4,500
Direct Labor		142,050		Plant Managers Salary		64,200
Indirect Labor		24,660		Factory Property Taxes		9,910
Accounts Receivable		36,900		Factory Repairs		1,900
				Raw Materials Purchases		98,000
				Cash		40,800

a) Prepare a cost of goods manufactured schedule. (Assume all raw materials used were direct materials.)

b) Prepare an income statement through gross profit.

c) Prepare the current assets section of the balance sheet at June 30, 2020. (List Current Assets in order of liquidity.)