Electricity for workshop 1 7 Depreciation on tools The following calendar year-end information is taken from the December 31, 2015, adjusted trial balance and other records of Leone Company. Advertising expense Depreciation expense-Office equipment Depreciation expense-Selling equipment 10,900 Indirect labor Depreciation expense-Factory equipment 39,700 Miscellaneous production costs Factory supervision Factory supplies used Factory utilities Inventories S 26,200 7,900 Direct labor Income taxes expense $ 678,800 238,500 58,300 9,700 67,000 997,000 28,000 28,600 77,900 Office salaries expense Raw materials purchases 111,600 8,000 33,000 Rent expense Office space Raw materials, December 31,2014 Raw materials, December 31, 2015 157,100 175,000 Rent expense Selling space Rent expense-Factory building Maintenance expense-Factory 38,500 equipment Work in process, December 31, 2014 Work in process, December 31, 2015 Finished goods, December 31, 2014 Finished goods, December 31, 2015 4,576,000 390,600 17,100 Sales 19,000 163,500 135,600 Sales salaries expense