Advertising Depreciation Expense - Factory Building Depreciation Expense - Factory Equipment Depreciation Expense - Office Equipment Direct Labor Factory Insurance Expense p Factory Supervision Factory Supplies Expense Factory Utilities Finished Goods Inventory, Finished Goods Inventory, Indirect Labor Indirect Material Interest Expense Miscellaneous Expenses Dec. 31, 2018 Dec. 31, 2019 Property Taxes - Factory Site Purchases - Raw Materials Raw Materials Inventory, Dec. 31, 2018 Raw Materials Inventory, Dec. 31, 2019 Repairs and Maintenance - Factory Equipment Salaries Expense Sales Uncollectible Accounts Expense Work in Process Inventory, Dec. Work in Process Inventory, Dec. 31, 2018 31, 2019 85,000.00 133,000.00 78,000.00 37,000.00 250,000.00 62,000.00 74,000.00 21,000.00 115,000.00 15,000.00 12,250.00 26,000.00 16,000.00 25,000.00 55,000.00 14,000.00 313,000.00 60,000.00 78,000.00 31,000.00 150,000.00 1,630,000.00 28,000.00 8,000.00 9,000.00