$\backslash$table$[[3,$Sales,$875,000],[4,$Depreciation, factory,$54,250],[5,$Utilities, factory,$13,475],[6,$Administrative expense,$99,050],[7,$Purchase of raw materials,$253,050],[8,$Raw materials, Mar$31,2020,28,700],[9,$selling expense,$57,750],[10,$Raw materials, Mar$1,2020,42,000],[11,$Work$-$in$-$Process inventory, Mar$31,35,000],[12,$Insurance, factory,$14,700],[13,$Direct labour,$55,055],[14,$Work$-$in$-$Process inventory, Mar$1$st$,63,000],[15,$Indirect labour,$107,100],[16,$Finished Goods Inventory, Mar$1$st$,91,000],[17,$Supplies, factory,$4,900],[18,$Finished Goods Inventory, Mar$31,73,500],[19,$Maintenance, factory,$31,150],[20],[21,$Required:,$],[22,$prepare the income statements,$],[23],[24],[25],[26],[27],[28],[29],[30],[31],[32],[33],[34],[35,,]]$