The Second and Third Tables are the same table, just needed two images to show the whole thing. Thank you

From the account balances listed below, prepare a schedule of cost of goods manufactured for Wildhorse Manufacturing Company for the month ended December 31, 2022. (Assume all raw materials used were direct materials.) Account Balances Finished Goods Inventory, December 31 $51,240 Factory Supervisory Salaries 14,640 Income Tax Expense 21,960 Raw Materials Inventory, December 1 14,640 Work In Process Inventory, December 31 18,300 Sales Salaries Expense 17,080 Factory Depreciation Expense 9,760 Finished Goods Inventory, December 1 42,700 Raw Materials Purchases 128,100 Work In Process Inventory, December 1 30,500 Factory Utilities Expense 7,320 Direct Labor 85,400 Raw Materials Inventory, December 31 23,180 Sales Returns and Allowances 6,100 Indirect Labor 25,620 WILDHORSEMANUFACTURING COMPANY Cost of Goods Manufactured Schedule $ > = WILDHORSEMANUFACTURING COMPANY Cost of Goods Manufactured Schedule $ $ > $