A fire on the premises of Sheridan Inc. destroyed most of its records. Below is an incomplete set of data for operations in 2022: Sales Raw materials, beginning inventory Purchases Raw materials, ending inventory Direct materials Direct labour Factory overhead Manufacturing costs added during the year Work in process, beginning inventory Work in process, ending inventory Cost of goods manufactured Finished goods, beginning inventory Finished goods, ending inventory Cost of goods sold Gross profit Operating expenses Operating income (loss) ? $15,340 15,340 ? 23,600 29,500 9,440 ? 9,440 8,260 ? 7,080 ? 64,900 10,620 ? (4,720 ) Complete the income statement for 2022.