I just want to know how to solve 18-14. I included the other one just in case I need it to solve this question.

Required information Use the following information for the Exercises below. The following selected account balances are provided for Delray Mfg Sales Raw materials inventory, Dec. 31, 2016 Work in process inventory, Dec. 31, 2016 Finished goods inventory, Dec. 31, 2016 Raw materials purchases Direct labor Factory computer supplies used Indirect labor Repairs-Factory equipment Rent cost of factory building Advertising expense General and administrative expenses Raw materials inventory, Dec. 31, 2017 Work in process inventory, Dec. 31, 2017 Finished goods inventory, Dec. 31, 2017 $ 1,353,000 39,000 57,500 66,800 199,900 248,000 21,900 50,000 5,250 60,000 100,000 136,000 48,000 47,900 66,300 Exercise 18-13 Preparation of schedule of cost of goods manufactured LO P2 Prepare its schedule of cost of goods manufactured for the year ended December 31, 2017. Answer is complete and correct. DELRAY MFG Schedule of Cost of Goods Manufactured For Year Ended December 31, 2017 Direct materials Raw materials inventory, December 31, 2016 Add: Raw materials purchases Raw materials available for use Less: Raw materials inventory, December 31, 201748,000 Direct materials used 39,000 199,900 238,900 $ 190,900 248,000 Direct labor Factory overhead 21,900 50,000 Factory computer supplies used Indirect labor Repairs Factory equipment Rent cost of factory building 5,250 60,0000 Total factory overhead costs Total manufacturing costs Add: Work in process inventory, December 31, 2016 Total cost of work in process Less: Work in process inventory, December 31, 2017 Cost of goods manufactured 137,150 576,050 57,500 633,550 47,900 $ 585,650 Exercise 18-14 Income statement preparation LO P2 Prepare an income statement for Delra y Mfg. (a manufacturer). DELRAY MFG. Income Statement For Year Ended December 31, 2017 Sales $ 1,353,000 Cost of goods sold Finished goods inventory, December 31, 2016 Cost of goods manufactured $66,800 585,650 Cost of goods available for sale Less: Finished goods inventory, December 31, 2017 Cost of goods sold 652,450 66,300 586,150 766,850 Operating expense:s Advertising expense General and administrative expenses 100,000 136,000 Total operating expenses Operating income 236,000 $530,850