after operating expense in the last picture is net income. please help! (:

Off On Company Company $74,290 $98,060 110,810 (a) 188,700 199,100 280,070 (a) (b) 220,640 109,830 634,450 86,920 (b) 708,730 870,770 Materials inventory, December 1 Materials inventory, December 31 Materials purchased Cost of direct materials used in production Direct labor Factory overhead Total manufacturing costs incurred in December Total manufacturing costs Work in process inventory, December 1 Work in process inventory, December 31 Cost of goods manufactured Finished goods inventory, December 1 Finished goods inventory, December 31 Sales Cost of goods sold Gross profit Operating expenses 142,640 236,320