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Question 3 (20 marks) + The following record is from KM Company for the year ended December 31, 2020. $4,600 16,000 Raw materials Inventory 1/1/20 - $48.000 Factory Insurance - Raw materials Inventory 31/12/20 39.600 Factory Machine Depreciation Finished goods Inventory 1/1/20+ 96,000 Factory Utilities + Finished goods Inventory 75,900 Office Utilities Expense 31/12/20 - Work in Process Inventory 1/1/20 19,800 Sales Revenue 27,600 8,650 - 534,000 18.600 Sales Discounts - 4,200 Work in Process Inventory 31/12/20 Direct Labour Indirect Labour Accounts Receivable Raw Materials Purchases + 139,250 Plant Manager's Salary + 24.460 Factory Property Taxes + 27,000 Factory Repairs + 96,400 Cash 58,000 9,600 1,400 32,000 + + . Required (a) Prepare a cost of goods manufactured schedule. (Assume all raw materials used were direct materials.) (8 marks) + (b) Prepare an income statement through gross profit. (6 marks) + Prepare the current assets section of the balance sheet at December 31, 2020. + (6 marks)