Required Information The following selected account balances are provided for Delray Mfg. Sales Raw materials inventory, Dec. 31, 2016 Work in process inventory, Dec. 31, 2016 Finished goods inventory, Dec. 31, 2016 Raw materials purchases Direct labor Factory computer supplies used Indirect labor Repairs-factory equipment Rent cost of factory building Advertising expense General and administrative expenses Raw materials inventory, Dec. 31, 2017 Work in process inventory, Dec. 31, 2017 Finished goods Inventory, Dec. 31, 2017 $ 1.151.000 36, see 53,200 67.600 189.300 249,000 22.000 49.000 5,250 57.000 102, 141.00 42.100 46,200 67,200 Prepare an Income statement for Delray Mfg. (a manufacturer)