the following selection items appeared in the adjusted trial balance column of the worksheet for blue company on December 31, 2019. from this information prepare the section of the statement of cost of goods manufactured relating to the cost of raw material. debt finished goods inventory 60,000 credit 62,000 work in process inventory 85,000 credit 90,000 raw material debit 45,000 credit 50,000 material purchase debt 800,000 purchase return and allowances credit 8,000 freight in debt 30,000