Multi-step income statement?

A B D E 1 Schedule of Cost of Goods Sold 2 75,860 9,932,477 10,008,337 (296,190) $ 9,712,147 224,420 20,000 6,000 3 Direct Material 4 Beginning balance 5 add: purchase 6 Raw material available for use 7 Less: ending balance of raw material 8 Direct Material used 9 Direct Labor 10 Factory Overhead: 11 Indirect Labor 12 Supplies Used Factory 13 Utilities - Factory 14 Insurance Expense - Factory 15 Maintenance and Repair - Factory 16 Rent - Factory 17 Depreciation - Factory Equip. 18 Total Manufacturing Overhead 19 Total Manufacturing Costs 20 Add: Beginning WIP 21 Less: Ending WIP 22 Cost of Goods Manufactured 23 Add: Beginning Finished Goods 24 Cost of Goods Available for Sales 25 Less: Ending finished goods 26 Cost of Goods Sold 27 8,000 2,000 5,000 80,000 5,000 $ 126,000 10,062,567 140,000 (120,000) 10,082,567 179,680 10,262,247 (106,980) $ 10,155,267 $ $ $ A . 1 For the month of Febrary of 2020 2 3 4 52030 Payroll expense- factory labor 5 52230 Payroll expense- indirect labor 6 52310 Payroll expense- office salary 7 52315 Employee benefits-office 8 52320 Payroll expense-sales salary 9 52321 Payroll expense-sales commission 10 52325 Employee benefits - sales 11 53010 Supply expense- office 12 53030 Supplies used-factory 13 53110 Utilities - office 14 53130 Utilities - factory 15 55010 Insurance expense- office 16 55030 Insurance expense - factory 17 55020 Insurance expense- selling 18 56010 Maintenance and repair expense- office 19 56030 maintenance expense and repair-factory 20 57010 Rent-office 21 57020 Rent - sales 22 57030 Rent-factory 23 60020 Advertising 24 61010 Travel- office/CEO 25 61020 Travel-sales 26 62010 Professional fees - office 27 66010 Depreciation-office equipment 28 66020 Depreciation-selling equipment 29 66030 Depreciation- factory equipment 30 31 $ 224,420 20,000 4,000 6,600 8,000 256,858 8,000 200 6,000 150 8,000 450 2,000 500 250 5,000 1,000 1,200 80,000 1,000 2,000 5,000 2,000 250 167 5,000