Blossom Corporation has the following cost records for the year ended December 31,2022 : Work in process (12/31/2022) 27,300 Finished goods (1/1/2022) 35,200 Finished goods (12/31/2022) 28,700 Factory utilities 41,100 Depreciation, factory equipment 34,700 Direct labour 300,600 Indirect materials 22,200 Factory manager's salary 63,200 Selling and administrative expenses 341,500 Net sales 1,247,000 Factory machinery rent 42,700 Prepare an income statement for 2022 . (Enter negative amounts using either a negative sign preceding the number eg- 45 or parentheses eg. (45).) Prepare a cost of goods manufactured schedule for 2022