Income statement/partial balance sheet/cost of goods schedule

A partial list of Waterways’ accounts and their balances for the month of November is itemized below.

Accounts Receivable $275,000
Advertising Expenses 54,000
Cash 260,000
Depreciation – Factory Equipment 16,800
Depreciation – Office Equipment 2,400
Direct Labor 42,000
Factory Supplies Used 16,800
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 41,250
Raw Materials Inventory, November 30 52,700
Raw Materials Inventory, October 31 38,000
Rent – Factory Equipment 184,500
Salaries 47,000
Sales Revenue 4,500
Sales Commissions 325,000
Work in Process Inventory, October 31 1,350,000
Work in Process Inventory, November 30 42,000


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  • A list of accounts and their values are given above. From this information, prepare a cost of goods manufactured schedule, an income statement, and a partial balance sheet for the month of November, which should be created using Excel.

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