Check my The of Leone Company. following calendar year-end information is taken from the December 31, 2017, adjusted trial balance and other records Advertising expense Depreciation expense-office equipment Depreciation expense-selling equipment Depreciation expense-Factory equipment Factory supervision Factory supplies used Factory utilities Inventories S 27,800 Direct labor S 681,700 253,300 8, 400 Income taxes expense 10, 100 Indirect labor 56, 500 36,300 Miscellaneous production costs 111,700 Office salaries expense 11,700 64, 000 928,000 23,000 29,200 77,000 9,200 Raw materials purchases 35,000 Rent expense-office space Rent expense-Selling space Rent expense-Factory building Maintenance expense-Factory equipment Raw materials, December 31. 2016 161,600 Raw materials, December 31, 2017 188,000 36, 200 Work in process, December 31, 2016 17,600 sales Work in process, December 31, 2017 23,200 Sales salaries expense Finished goods, December 31, 2016 162,300 Pinished goods, December 31, 2017 140, 900 4, 485,300 399, 600