The following data were taken from the records of Windsor Company for the fiscal year ended June 30, 2022. $ 29.700 $ 50,400 5.100 49,700 Accounts Receivable Factory Insurance Factory Machinery Depreciation Factory Utilities 18,500 97.000 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 31.100 25,500 8,650 27,800 Office Utilities Expense 557.500 22,200 4,500 149,050 64,400 Indirect labor 26,860 Sales Revenue Sales Discounts Factory Manager's Salary Factory Property Taxes Factory Repairs Raw Materials Purchases 9.610 2.200 99,300 Casti 34.000 WINDSOR COMPANY Balance Sheet (Partial) ASSETS $ $