Raw materials Work in progress Finished goods 63 000 17 000 16 480 Sales of finished goods Purchases of finished goods Purchases of raw materials Carriage of finished goods Carriage of raw materials Machine operators' wages Factory supervisor's salary Administrative and sales wages Factory machinery at cost Office equipment at cost Provision for depreciation of factory machinery Provision for depreciation of office equipment Rent Light and heat 922 500 61 700 358 100 2400 1400 153.500 48 100 62 100 228 000 180 000 45 600 27 000 76 500 39 800 INS