The following information relates to Walnut Ltd$.$ for the year ended December $31,2013$:

Sales

Purchases:

Direct materials

Indirect materials

Office supplies

Salaries

Direct labour

Rent

Utilities

Advertising and promotional

Inventories:

$\backslash$table$[[,$Dec. $31\mathrm{.}2012],[\backslash$table$[[$Direct materials$],[$Indirect materials$]],$$$45,000$