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 $ 1,282,000 45,000 51,400 66,900 196,400 229,000 22,300 54,000 5,250 54,000 90,000 138,000 42,700 44,500 71,100 Prepare an income statement for Delray Mfg (a manufacturer). Assume that its cost of goods manufactured is $570,150. DELRAY MFG. Income Statement For Year Ended December 31, 2015 Cost of goods sold Cost of goods available for sale 0 Cost of goods sold 0 Operating expenses 0 Total operating expenses Operating income $ 0