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 $54,600 Factory Insurance $4,700 Raw Materials Inventory 6/30/20 Finished Goods Inventory 7/1/19 Finished Goods Inventory 6/30/20 44.200 Factory Machinery Depreciation 17,700 96,800 Factory Utilities 31,600 26,300 Office Utilities Expense 8,550 Work in Process Inventory 7/1/19 24,600 Sales Revenue 562,900 Work in Process Inventory 6/30/20 29,600 Sales Discounts 4,600 Direct Labor 147,050 Plant Manager's Salary 65,400 Indirect Labor 25,660 Factory Property Taxes 9.610 Accounts Receivable 35,300 Factory Repairs 2,500 Raw Materials Purchases 98,100 Cash 36,300