Prepare Cost of Goods Manufactured Statement.

Exhibit 2 Drafted ESF's Statement of Operating Income for Ended December 31, 2020 Sales $ 3,114, 160 Salesroom Utilities and Fuel 6,491 Office Equipment Depreciation 8,400 Other Administrative Expenses 11,548 Factory Miscellaneous Components 13,142 Manufacturing Maintenance Supplies 17,373 Production Cleaning Supplies 24,993 Manufacturing Maintenance 25,224 Property Taxes - Factory 25,520 Amortization - Factory Machinery 28,555 Office Maintenance 38,718 Shipping Costs 42,893 Furniture Accessories 46,013 Salesroom Building Depreciation 48,600 Fibber Filling 50,856 Promotional Materials 120,283 Factory Building Insurance 62,013 Salesroom Property Taxes and Insurance 65,283 Amortization-Factory Building 68,750 Advertising 71,852 Factory Utilities 81,417 Production Supervisor Salary 90,000 Salespeople Travel 92,788 Warehouse Wages 152,817 Sales Staff Commissions 249,133 Timber furniture components 311,416 Administrative Wages 368,000 Production payroll 934,248 Total Expenses and Costs 3,056,326 Operating Income 57,834