he following selected account balances are provided for Delray Mfg.

Sales	$	1,379,000
Raw materials inventory, Dec. 31, 2016		39,000
Work in process inventory, Dec. 31, 2016		58,900
Finished goods inventory, Dec. 31, 2016		63,000
Raw materials purchases		169,600
Direct labor		248,000
Factory computer supplies used		15,800
Indirect labor		48,000
RepairsFactory equipment		5,250
Rent cost of factory building		55,000
Advertising expense		105,000
General and administrative expenses		144,000
Raw materials inventory, Dec. 31, 2017		45,700
Work in process inventory, Dec. 31, 2017		43,000
Finished goods inventory, Dec. 31, 2017		65,200

Prepare an income statement for Delray Mfg. (a manufacturer).