Not sure what i'm missing. I'm trying to determine the Cost of Good Manufactured

The following calendar year-end information is taken from the December 31, 2015, adjusted trial balance and other records of Leone Company.

Advertising expense	$	33,200		Direct labor	$	699,400
Depreciation expenseOffice equipment		11,900		Income taxes expense		288,800
Depreciation expenseSelling equipment		10,600		Indirect labor		57,100
Depreciation expenseFactory equipment		30,900		Miscellaneous production costs		11,800
Factory supervision		109,700		Office salaries expense		72,000
Factory supplies used		9,000		Raw materials purchases		984,000
Factory utilities		42,000		Rent expenseOffice space		21,000
Inventories				Rent expenseSelling space		25,200
Raw materials, December 31, 2014		169,000		Rent expenseFactory building		80,400
Raw materials, December 31, 2015		181,000		Maintenance expenseFactory equipment		37,500
Work in process, December 31, 2014		19,900		Sales		4,626,200
Work in process, December 31, 2015		22,400		Sales salaries expense		391,700
Finished goods, December 31, 2014		166,800
Finished goods, December 31, 2015		141,300

Prepare the companys 2015 income statement that reports separate categories for (a) selling expenses and (b) general and administrative expenses.

2. Prepare the company's 2015 income statement that reports separate categories for (a) selling expenses and (6) general and administrative expenses. LEONE COMPANY Income Statement For Year Ended December 31, 2015 Sales Cost of goods sold Cost of goods manufactured Finished goods inventory, December 31, 2014 $ 4,626,200 193,560 166,800 360,360 141,300 219,060 4,407,140 Goods available for sale Less: Finished goods inventory, December 31, 2015 Cost of goods sold Gross profit from sales Operating expenses Selling expenses Depreciation expense-Selling equipment Rent expense-Selling space Sales salaries expense Advertising expense 10,600 25,200 391,700 33,200 460,700 Total selling expenses General and administrative expenses Depreciation expense-Office equipment Office salaries expense Rent expense-Office space 11,900 72,000 21,000 Total general and administrative expenses Total operating expenses Income before taxes Income taxes expense Net income 104,900 565,600 3,841,540 288,800 $ 3,552,740