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

Advertising expense	$	28,200		Direct labor	$	686,300
Depreciation expenseOffice equipment		9,100		Income taxes expense		268,200
Depreciation expenseSelling equipment		10,200		Indirect labor		58,600
Depreciation expenseFactory equipment		32,800		Miscellaneous production costs		10,700
Factory supervision		131,500		Office salaries expense		73,000
Factory supplies used		8,400		Raw materials purchases		967,000
Factory utilities		44,000		Rent expenseOffice space		26,000
Inventories				Rent expenseSelling space		28,500
Raw materials, December 31, 2018		157,400		Rent expenseFactory building		81,200
Raw materials, December 31, 2019		185,000		Maintenance expenseFactory equipment		39,800
Work in process, December 31, 2018		18,900		Sales		4,576,200
Work in process, December 31, 2019		22,100		Sales salaries expense		397,400
Finished goods, December 31, 2018		169,900
Finished goods, December 31, 2019		135,600

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