The following data were taken from the records of Skysong Company for the fiscal year ended June 30, 2022. Raw Materials Inventory 7/1/21 Raw Materials Inventory 6/30/22 $51,400 Accounts Receivable $30,900 44,000 Factory Insurance 5,700 Finished Goods Inventory 7/1/21 99,000 Factory Machinery Depreciation 17,200 Finished Goods Inventory 6/30/22 27,100 Factory Utilities 29,600 Work in Process Inventory 7/1/21 27,400 Office Utilities Expense 9,450 Work in Process Inventory 6/30/22 29,700 Sales Revenue 560,000 Direct Labor 145,350 Sales Discounts 4,800 Indirect Labor 26,460 Factory Manager's Salary 63,700 Factory Property Taxes 9.610 Factory Repairs 2,200 Raw Materials Purchases 97,600 Cash 35.400