- X Data Table 1. 2. Paula's Posies at December 31, 2016 Floral Sea Manufacturing at December 31, 2017 s 5.000 Delivery expense Sales salaries expense Plant janitorial services Work in process inventory, December 31, 2017$6,000 Finished goods inventory. December 31,2016 Finished goods inventory, December 31.2017 2,000 Sales revenue Print Done $ 4.200 S1,050 Data Table On December 31, 2016, her accounting records show the following Customer service hotine expense Direct labot Direct material purchases Rent on manufacturing plant S 103,000 1,600 s 25,000 ,$ 34,000 9,800 $ 51,000 $1.200 Inventory on December 31, 2016S 9.500 Inventory on January 1,2016S 13,000 4,800 $ 4,900 $ 35,500 Rent for shop Raw materials inventory, December 31, 2017... 6,000 Print Done PrintDone