The following balances were extracted from the books of B Manufacturing on 30 September 2019. Inventory at 1 October 2018 $ Raw materials 7900 Work in progress 18000 Finished goods 31000 Capital 160000 Drawings 50000 Revenue 475000 Purchases of raw materials 47000 Purchases of finished goods 71000 Production management salaries 29 500 Administrative wages and salaries 117550 Factory wages 55300 Insurance 9000 Rent payable 30000 Commission receivable 8750 Direct expenses 10100 General expenses 12000 Building repairs 18000 Selling and distribution expenses 14200 Trade payables 21 900 Bank 11100 Debit Non-current assets (at cost) Factory machinery 90000 Office fixtures 70000 Provisions for depreciation at 1 October 2018 Factory machinery 26000 Office fixtures 36000 Provision for doubtful debts 6000 Trade receivables 42000 Additional information at 30 September 2019 1 Inventory $ Raw materials 6400 Work in progress 20 200 Finished goods 34 300 2 Expenses are to be apportioned to the factory and the office as follows: Factory Office Insurance 60% 40% Rent payable 75% 25% General expenses 10% 90% Building repairs 70% 30% 3 Commission receivable of $1200 was due. 4 Selling and distribution expenses prepaid were $750. 5 Depreciation is to be charged on all non-current assets owned at the end of the year as follows. factory machinery at 20% per annum using the diminishing (reducing) balance method office fixtures at 10% per annum using the straight-line method. 6 The provision for doubtful debts is to be maintained at the rate of 5%. 7 A cheque, $2800, paid to a trade payable had not been recorded in the books. REQUIRED