The following data were taken from the records of Larkspur Company for the fiscal year ended June 30, 2022. Raw Materials Inventory 7/1/21 $49,900 Accounts Receivable $34,100 Raw Materials Inventory 6/30/22 45,000 Factory Insurance 4,800 Finished Goods Inventory 7/1/21 Finished Goods Inventory 6/30/22 96,100 Factory Machinery Depreciation 17,100 28,500 Factory Utilities 30,500 Work in Process Inventory 7/1/21 22,700 Office Utilities Expense 9,550 Work in Process Inventory 6/30/22 29,200 Sales Revenue 556,800 Direct Labor 145,050 Sales Discounts 4,500 Indirect Labor 27,360 Factory Manager's Salary 65,800 Factory Property Taxes 9,910 Factory Repairs 1,500 Raw Materials Purchases. 98,800 Cash 37,200