Question 1)

For this problem below I just need help with the red squares!

$275,000 Accounts Receivable Advertising Expenses 54,000 Cash 260,000 Depreciation Factory Equipment 16,800 Depreciation Office Equipment 2,400 Direct Labor 42,000 16,800 Factory Supplies Used Factory Utilities 10,200 Finished Goods Inventory, November 30 68,800 Finished Goods Inventory, october 31 72,550 Indirect Labor 48,000 Office Supplies Expense 1,600 Other Administrative Expenses 72,000 Prepaid Expenses 42,150 Raw Materials Inventory, November 30 52,700 Raw Materials Inventory, October 31 38,000 Raw Materials Purchases 184,500 Rent-Factory Equipment 47,000 4,500 Repairs-Factory Equipment Salaries 325,000 Sales 1,350,000 Sales Commissions 40,500 Work In Process Inventory October 31. 52,700 Work In Process Inventory, November 30 42,000