Create a Manufacturing Income statement

2020 $ 4,706,600 13,808,100 996,400 3,720,800 Accounting and Legal Department Expense Advertising Expense Amortization Expense: Marketing Bad Debts Expense Corporate Salaries Expense Delivery Expense Depreciation Expense: Corporate Depreciation Expense: Delivery Equipment Depreciation: Factory and Equipment 65,355,800 7,687,300 5,126,100 2,476,300 9,874,200 Direct Labor Dividends Declared Factory Machine Maintenance Factory Machine Supplies Used Freight-In HR Department Expense Idle Time: Factory 29,568,800 91,390,000 4,017,500 919,200 1,727,300 1,813,000 Income Tax Expense Indirect Labor: Factory 426,800 81,040,200 8,754,800 1,724,200 1,544,000 Indirect Materials: Factory Insurance Expense: General Insurance: Factory 1,186,000 Insurance: Factory 1,186,000 Interest Expense 4,076,300 445,600 3,187,000 999,400 2,277,700 280,600 2,138,100 3,526,500 Interest Revenue IT Department Expense Janitorial Expense: Corporate Offices Janitorial Wages: Factory Manufacturing Office Salaries Marketing Expenses Miscellaneous Expense: General Miscellaneous Expense: Selling Miscellaneous Production Costs Miscellaneous Revenue Net Purchases of Raw Materials Overtime Premium: Factory Production Quality Control Production Supervisor's Salaries 399,700 936,400 358,400 102,990,200 445,500 2,180,900 13,357,500 4,354,600 Promotion Expenses Real Estate Tax Expense: General Real Estate Taxes: Factory Sales Commissions Expense 748,000 502,000 23,598,700 Sales Office Expense 801,000 Sales Returns and Allowances 281,000 Sales Revenue Sales Salaries Expense Supplies Expense: General Utilities Expense: Corporate Offices Utilities: Factory Gain on Sale of Equipment 577,678,600 37,361,100 582,600 1,633,700 3,574,000 60,000 2020 2019 $ 8,317,700 $ 7,637,100 Inventories at December 31: Raw Materials Inventory Work In Process Inventory Finished Goods Inventory 2,949,600 2,158,400 7,498,100 7,885,100 Common Shares Outstanding 5,000,000