Additional information: Inventory at 2021 December 31: Raw materials Work-in-progress Finished goods $ 62 800 15 100 36 500 At 2021 December 31, rent of $3 500 was owing and prepaid light and heat amounted to $1.700. ii. Rent, light and heat are apportioned as follows: factory 60%, administration 40%. iii. Factory machinery is to be depreciated using the straight-line method at 10%. iv. Office equipment is to be depreciated by the reducing balance method at 15%. A. Prepare the Manufacturing Account for year ended 2021 December 31. (11 marks) B. Prepare the Income Statement for year ended 2021 December 31. (9 marks) (Total 20 marks)