Please fill in the missing spots in this income statement.
 

Accounting 102 Chapter 15 Sales Direct Materials Direct Labor Overhead Total Manufacturing Costs Work in Process - January 1 Work in Process - December 31 Cost of Goods Manufactured Finished Goods Inventory - January 1 Cost of Goods Available for Sale Finished Goods Inventory - December 31 Cost of Goods Sold Gross Margin Operating Expenses Net Operating Income Income Statement #1 $9,000 $4,000 $25,000 $1,000 $(3,500) $(4,000) $40,000 $26,500 $5,500