The following data were taken from the records of Larkspur Company for the fiscal year ended June 30, 2025. Raw Materials Inventory 7/1/24 $57,500 Accounts Receivable $29,900 Raw Materials Inventory 6/30/25 Finished Goods Inventory 7/1/24 Finished Goods Inventory 6/30/25 Work in Process Inventory 7/1/24 41.500 Factory Insurance 4,900 96,300 Factory Machinery Depreciation 17,000 22,100 Factory Utilities 31,100 21,300 Office Utilities Expense 8.550 Work in Process Inventory 6/30/25 28,200 Sales Revenue 561,300 Direct Labor 142.650 Sales Discounts 4,300 Indirect Labor 26,760 Factory Manager's Salary 65,100 Factory Property Taxes 9,610 Factory Repairs 1,500 Raw Materials Purchases 99,400 Cash 42,100