Required information [The following information applies to the questions displayed below.] The following calendar year-end information is taken from the December 31, 2019, 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 Raw materials, December 31, 2018 Raw materials, December 31, 2019. Work in process, December 31, 2018 Work in process, December 31, 2019 Finished goods, December 31, 2018 Finished goods, December 31, 2019 $ 29,900 9,900 10,400 33,600 Direct labor Income taxes expense Indirect labor Miscellaneous production costs Office salaries expense Raw materials purchases $ 675,200 259,500 57,500 11,200 139,600 68,000 9,100 988,000 31,000 Rent expense-Office space 21,000 Rent expense-Selling space 26,400 183,000 165,800 Rent expense-Factory building Maintenance expense-Factory equipment 80,400 39,700 17,000 Sales 4,445,000 19,600 Sales salaries expense 394,000 166,400 | 143,200