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Financial Statements of a Manufacturing Firm The following events took place for Digital Vibe Manufacturing Company during January , the first month of its operations as a producer of digital video monitors :" 2 . Purchased $ 57 , 000 of materials b . Used $ 43 , 900 of direct materials in production . C . Incurred $ 65 , 600 of direct labor wages . d . Incurred $92 , 300 of factory overhead . e . Transferred $ 153 , 300 of work in process to finished goods . F . Sold goods for $ 274 , 200 . 9 . Sold goods with a cost of $ 12 2 , 000 . h. Incurred $ 70 , 100 of selling expenses . i . Incurred $ 30 , 800 of administrative expense , Using the information given , complete the following :" a . Prepare the January income statement for Digital Vibe Manufacturing Company . Digital Vibe Manufacturing Company Income Statement For the Month Ended January 31 Operating expenses :" Total operating expensesb. Determine the Materials Inventory, Work in Process Inventory, and Finished Goods Inventory balances at the end of the rst month of operations. Digital Vibe Manufacturing Company Inventory Balances For the Month Ended January 31 Inventory balances on January 31: Materials $ [:1 Work in process C] C] Finished goods Manufacturing Company Balance Sheet Partial balance sheet data for Diesel Additives Company at August 31 are as follows: Finished goods inventory $15,500 Prepaid insurance 15,800 Accounts receivable 40,300 Work in process inventory 62,000 Supplies 27,900 Materials inventory 34,100 Cash 43,400 Prepare the Current assets section of Diesel Additives Company's balance sheet at August 31. Diesel Additives Company Balance Sheet August 31 Current assets: 4 BB Inventories: Total inventories l:] " :1 " :1 5:1 Total current assets