Required information [The following information applies to the questions displayed below.] The following calendar year-end information is taken from the December 31, 2017, adjusted trial balance and other records of Leone Company Advertising expense Depreciation expense-office equipment Depreciation expense-Selling equipment Depreciation expense-Factory equipment Factory supervision Factory supplies used Factory utilities Inventories $ 34, 500 Direct labor $ 688,4 286,700 11,900 Income taxes expense 10,100 Indirect labor 31,700 Miscellaneous production costs 59 11,700 136,400 Office salaries expense 60 9,400 Raw materials purchases 35,000 Rent expense-Office space 927,000 22,000 26,400 82,800 38,700 4,547,000 396,600 Rent expense-Selling space Raw materials, December 31, 2016 Raw materials, December 31, 2017 Work in process, December 31, 2016 Work in process, December 31, 2017 Finished goods, December 31, 2016 Finished goods, December 31, 2017 165,600 Rent expense-Factory building 184,000 Maintenance expense-Factory equipment 18,100 Sales 22,200 Sales salaries expense 167,700 137,200