The following calendar year-end information is taken from the December 31, 2017, adjusted trial balance and other records of Leone Company.

Advertising expense	$	31,100		Direct labor	$	673,700
Depreciation expenseOffice equipment		9,300		Income taxes expense		271,100
Depreciation expenseSelling equipment		9,800		Indirect labor		58,300
Depreciation expenseFactory equipment		33,100		Miscellaneous production costs		9,600
Factory supervision		126,600		Office salaries expense		68,000
Factory supplies used		8,300		Raw materials purchases		936,000
Factory utilities		34,000		Rent expenseOffice space		28,000
Inventories				Rent expenseSelling space		27,100
Raw materials, December 31, 2016		155,600		Rent expenseFactory building		79,800
Raw materials, December 31, 2017		192,000		Maintenance expenseFactory equipment		35,300
Work in process, December 31, 2016		16,100		Sales		4,555,900
Work in process, December 31, 2017		20,500		Sales salaries expense		395,400
Finished goods, December 31, 2016		166,300
Finished goods, December 31, 2017		138,000

Required: 1. Prepare the companys 2017 schedule of cost of goods manufactured.

2. Prepare the companys 2017 income statement that reports separate categories for (a) selling expenses and (b) general and administrative expenses.

LEONE COMPANY Schedule of Cost of Goods Manufactured For Year Ended December 31, 2017 Direct materials Raw materials available for use 0 Direct materials used $ 0 Factory overhead 0 Total factory overhead costs Total manufacturing costs 0 Total cost of work in process 0 Cost of goods manufactured $ 0 LEONE COMPANY Income Statement For Year Ended December 31, 2017 Cost of goods sold Goods available for sale 0 Cost of goods sold 0 0 Operating expenses Selling expenses 0 Total selling expenses General and administrative expenses 0 Total general and administrative expenses Total operating expenses Income before taxes 0 0 Net income $ 0