Required information

The following selected account balances are provided for Delray Mfg.

Sales	$	1,024,000
Raw materials inventory, Dec. 31, 2016		36,000
Work in process inventory, Dec. 31, 2016		51,300
Finished goods inventory, Dec. 31, 2016		66,000
Raw materials purchases		171,700
Direct labor		226,000
Factory computer supplies used		19,300
Indirect labor		56,000
RepairsFactory equipment		5,250
Rent cost of factory building		57,000
Advertising expense		98,000
General and administrative expenses		131,000
Raw materials inventory, Dec. 31, 2017		41,100
Work in process inventory, Dec. 31, 2017		43,300
Finished goods inventory, Dec. 31, 2017		67,900

Prepare an income statement for Delray Mfg. (a manufacturer).