I need to figure out the rest of the income statement

Debit Credit Debit Credit Cash Materials inventory Work in process inventory Finished goods inventory Prepaid insurance $14,000 26,000 15,000 21,000 1,400 120,000 (1) s 700 Factory machinery Accumulated depreciation-Factory machinery Patents Accounts payable Common stock, $10 par value $25,000 (2) 8,500 20,400 (3) 1,600 33,100 85,000 12,700 310,000 Retained earningS Sales Manufacturing overhead Cost of goods sold Sales salaries expense Advertising expense Non-factory administrative expenses 8,500 (2) $8,500 207,000 26,000 6,800 16,700 (1) 700 (3) 1,600 $474,300 $474,300 $474,300 $474,300 Income tax expenses 4) 10,000 Income tax payable 4) 10,000 $20,800 $20,800 Additional information: 1. January 1,2016, inventories were materials, $18,000 work in process, $13,900 and finished goods, $21,000. 2. Net delivered cost of materials purchased was $71,400 3. Direct labor was $90,400 4. Manufacturing overhead included the following: Indirect labor Factory utilities Repairs and maintenance 2,200 Factory buildings rent Indirect material $30,500 4,100 9,000 7,500 Soles 310,000 ost of goods sold 207,000 Gross profit on sales 103,000 Operating expenses: Advertising expense S1,600 Indirect materials + 700 Income before income taxes (Round answer to two decimal places.) Earnings per share of common st ock