The following data were taken from the records of Metlock Company for the fiscal year ended June 30, 2022. $53,000 Accounts Receivable $32,700 48,400 4,800 97.400 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 18,600 30,500 23.100 28,000 8.750 27.100 563,100 Direct Labor 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 143.150 5,000 Indirect Labor 25.760 64,200 9.610 1,700 97.000 Cash 41.000 ASSETS