Multi-step income statement?

A B C D 1 For the month of Febrary of 2020 52 030 Payroll expense- factory labor 224,420 52 230 Payroll expense- indirect labor 20,000 6 52 310 Payroll expense- office salary 4,000 52 315 Employee benefits- office 6,600 8 52 320 Payroll expense- sales salary 8,000 9 52 321 Payroll expense- sales commission 256,858 10 52 325 Employee benefits - sales 8,000 11 53 010 Supply expense- office 200 12 53 030 Supplies used- factory 6,000 13 53 110 Utilities - office 150 14 53 130 Utilities - factory 8,000 15 55 010 Insurance expense- office 450 16 55 030 Insurance expense - factory 2,000 17 55 020 Insurance expense- selling 500 18 56 010 Maintenance and repair expense- office 250 19 56 030 maintenance expense and repair- factory 5,000 20 57 010 Rent- office 1,000 21 57 020 Rent - sales 1,200 22 57 030 Rent- factory 80,000 23 60 020 Advertising 1,000 24 61 010 Travel- office/CEO 2,000 25 61 020 Travel- sales 5,000 26 62 010 Professional fees - office 2,000 27 66 010 Depreciation- office equipment 250 28 66 020 Depreciation- selling equipment 167 29 66 030 Depreciation- factory equipment 5,000 30 31 32 33A B C D E 1 Schedule of Cost of Goods Sold 2 3 Direct Material 4 Beginning balance $ 75,860 5 add: purchase 9,932,477 6 Raw material available for use 10,008,337 7 Less: ending balance of raw material (296,190) 8 Direct Material used $ 9,712,147 9 Direct Labor 224,420 10 Factory Overhead: 11 Indirect Labor 20,000 12 Supplies Used Factory 6,000 13 Utilities - Factory 8,000 14 Insurance Expense - Factory 2,000 15 Maintenance and Repair - Factory 5,000 16 Rent - Factory 80,000 17 Depreciation - Factory Equip. $ 5,000 18 Total Manufacturing Overhead 126,000 19 Total Manufacturing Costs 10,062,567 20 Add: Beginning WIP 140,000 21 Less: Ending WIP (120,000) 22 Cost of Goods Manufactured 10,082,567 23 Add: Beginning Finished Goods 179,680 24 Cost of Goods Available for Sales 10,262,247 25 Less: Ending finished goods (106,980) 26 Cost of Goods Sold $ 10,155,267 27