The following calendar year-end information is taken from the December 31, 2019, adjusted trial balance and other records of Leone Company.

Advertising expense$26,500Direct labor$699,900Depreciation expenseOffice equipment9,900Income taxes expense247,400Depreciation expenseSelling equipment10,900Indirect labor57,200Depreciation expenseFactory equipment37,300Miscellaneous production costs11,400Factory supervision123,700Office salaries expense69,000Factory supplies used9,500Raw materials purchases954,000Factory utilities31,000Rent expenseOffice space23,000InventoriesRent expenseSelling space29,700Raw materials, December 31, 2018159,600Rent expenseFactory building80,300Raw materials, December 31, 2019184,000Maintenance expenseFactory equipment35,400Work in process, December 31, 201819,700Sales4,506,500Work in process, December 31, 201923,200Sales salaries expense397,000Finished goods, December 31, 2018168,100Finished goods, December 31, 2019142,400

Required:

1.Prepare the company's 2019 schedule of cost of goods manufactured.

2.Prepare the company's 2019 income statement that reports separate categories for (a) selling expenses and (b) general and administrative expenses.