Advertising expense	$	28,750		Direct labor	$	675,480
Depreciation expenseOffice equipment		7,250		Income taxes expense		233,725
Depreciation expenseSelling equipment		8,600		Indirect labor		56,875
Depreciation expenseFactory equipment		33,550		Miscellaneous production costs		8,425
Factory supervision		102,600		Office salaries expense		63,000
Factory supplies used		7,350		Raw materials purchases		925,000
Factory utilities		33,000		Rent expenseOffice space		22,000
Inventories				Rent expenseSelling space		26,100
Raw materials, December 31, 2014		166,850		Rent expenseFactory building		76,800
Raw materials, December 31, 2015		182,000		Maintenance expenseFactory equipment		35,400
Work in process, December 31, 2014		15,700		Sales		4,462,500
Work in process, December 31, 2015		19,380		Sales salaries expense		392,560
Finished goods, December 31, 2014		167,350
Finished goods, December 31, 2015		136,490

Prepare the companys 2015 income statement that reports separate categories for (a) selling expenses and (b) general and administrative expenses.