The following data were taken from the records of Kingbird Company for the fiscal year ended June 30, 2022. $ 48,100 $ 27,100 39,700 4,700 96,100 16,100 28,700 19.900 Raw Materials Inventory 7/1/21 Raw Materials 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 Indirect Labor 19,900 8,550 19,900 555,000 Accounts Receivable Factory Insurance Factory Machinery Depreciation Factory Utilities Office Utilities Expense Sales Revenue Sales Discounts Factory Manager's Salary Factory Property Taxes Factory Repairs Raw Materials Purchases Cash 139,350 4,300 24,560 61,100 9,610 1,500 96,500 32.100 KINGBIRD COMPANY Balance Sheet (Partial) ASSETS $ KINGBIRD COMPANY Income Statement (Partial) $