Ensign Landscape Design designs landscape plans and plants the material for clients. On April 1, there were three jobs in process, Jobs 39, 40, and 41. During April, two more jobs were started, Jobs 42 and 43. By April 30, Jobs 40, 41, and 43 were completed and sold. The following data were gathered:

	Job 39	Job 40	Job 41	Job 42	Job 43
Balance, April 1	$570	$3,430	$2,990
Direct materials	750	520	350	$3,540	$6,870
Direct labor	470	580	520	2,460	2,960

Overhead is applied at the rate of 110% of direct labor cost. Jobs are sold at cost plus 30%. Selling and administrative expenses for April totaled $4,525. (Round all amounts to the nearest dollar.)

	Required:
1.	Prepare job-order cost sheets for each job as of April 30.
2.	Calculate the ending balance in Work in Process (as of April 30) and Cost of Goods Sold for April.
3.	Construct an income statement for Ensign Landscape Design for the month of April.

No. 3 is the only question I got partially correct. I need to fix the answers for the square boxes with red color, but I do not know what to do anymore. please help.

3. Construct an income statement for Ensign Landscape Design for the month of April. Refer to the list of Labels and Amount Descriptions for the exact wording of text items within your income statement If a net loss has been incurred, enter that amount as a negative number using a minus sign. Ensign Landscape Design Score: 46/52 Income Statement For the Month Ended April 30 $29,491.80 1 Sales Cost of goods sold Gross margin 22,686.00 $6,805.80 Less: Selling and administrative expenses 4,525.00 Operating income $2,280.80