The following items are found in the ledger and accompanying data for Zed Manufacturing Company. Indicate which items appear on the balance sheet as at December 31 by marking an "X" beside it. 1. Direct Labour Raw Materials Inventory (1/1) 2. 3. 4. - Work in Process Inventory (12/31) Finished Goods Inventory (1/1) 5. Prepaid Insurance 6. Work in Process Inventory (1/1) 7. Finished Goods Inventory (12/31) 8. 9. 10. 11. Factory Maintenance Salaries Cost of Goods Manufactured Cost of Goods Available For Sale Raw Materials Inventory (12/31) 12. Cost of Raw Materials Purchases