Following are the selected account balances of Delray Mfg: Sales Raw materials inventory, Dec. 31, 2014 Work in process inventory, Dec. 31, 2014 Finished goods inventory, Dec. 31, 2014 Raw materials purchases Direct labor Factory computer supplies used Indirect labor RepairsFactory equipment Rent cost of factory building Advertising expense General and administrative expenses Raw materials inventory, Dec. 31, 2015 Work in process inventory, Dec. 31, 2015 Finished goods inventory, Dec. 31, 2015 $ 1,163,000 38,000 58,200 61,400 191,900 231,000 22,300 46,000 5,250 59,000 90,000 137,000 46,400 43,700 71,600 Prepare an income statement for Delray Mfg (a manufacturer). Assume that its cost of goods manufactured is $561,550. DELRAY MFG. Income Statement For Year Ended December 31, 2015 Cost of goods sold Cost of goods available for sale Cost of goods sold Operating expenses Total operating expenses Operating income