Waterways Corporation is a private corporation formed for the purpose of providing the pets and the a projects and private laws this a centralfy atret The mission of Waterways to manufacture quality Bethat effort, the company hope to satify homers.pert The Waterw gation systems or effect resident who oversees a y employees The purchasing department is managed by He The the home tion and training division is oversees by vice president Hery Writer who supervises the c Each of these ( org There's a small human resources department under the direction of Saly Fenton poperwork, though hiring is actually g ormed by the separate departments Teresa Totter is the a and marketing area she oversees 10 well-trained salespeople The accenting and france division of the company is heated by Ann Headman who vice president she is a member of the inthate of Management Accountants and holds a has a small staff of accountants Including a contriter and a treasures and a staff of a Snancial ords A partial list of Waterways' accounts and their balances for the month of November follows Accounts Receivable $276.300 Advertising Expenses 54,200 Cash 241.800 Depreciation-Factory Equipment 16.900 Depreciation-Office Equipment 2,400 Direct Labor 42.300 Factory Supplies Use 16,700 Factory U 10,200 Finished Goods ventory November 30 66,900 Finished Goods Inventory October 31 73,200 Indirect Labor 48,500 Office Supplies Expense 1500 Other Adminiarative Expenses 72400 Prepaid Expe 41100 Raw Materials inventory November 30 $2,200 Raw Materials Inventory, October 31 38.400 Raw Materials Purchases 184,900 44.700 Rega Factory Easement 4.500 326,300 Sales Revenue 1.343.100 Sales Commi 40,300 Work In Process entry October 31 $2300 Work In Proces inventory November 30 41.300 accounting She