DrumBeats of Scottsdale manufacture drum sets. The following information is available for December 318t, 20x5. Advertising Expense Depreciation Expense, office Equipment Depreciation Expense, Selling Equipment Depreciation Expense, Factory Equipment Factory Supervisiorn Factory Supplies Factory Utilities Raw Materials Inventory, Dec 31, 20x4 Raw Materials Inventory, Dec 31, 20x5 Goods in Process, Dec 31, 20x4 Goods in Process, Dec 31, 20x5 Finished Goods, Dec 31, 20x4 Finished Goods, Dec 31, 20x5 Direct Labor Income Tax Expense Indirect Labor Miscellaneous Production Costs Office Salaries Expense Raw Materials Purchases Rent Expense, Office Space Rent Expense, Selling Space Rent Expense, Factory Building Maintenance Expense, Factory Equipment Sales Sales Discounts Sales Salaries Expense $ 19,125 8,750 10,000 32,500 122,500 15,750 36,250 177,500 168,125 15,875 14,000 164,375 129,000 650,750 277,425 60,000 8,500 100,875 872,500 21,125 25,750 79,750 27,875 3,275,000 57,500 268,250 Used 1. Prepare DrumBeats 20x5 Manufacturing Statement. 2. Prepare DrumBeats 20x5 Common-Sized Income Statement that reports separate categories for Selling Expenses and General & Administrative Expenses