The following data were taken from the records of Shamrock Company for the fiscal year ended June 30,2022. \begin{tabular}{lrlr} Raw Materials Inventory 7/1/21 & $51,000 & Accounts Receivable & $35,400 \\ Raw Materials Inventory 6/30/22 & 48,400 & Factory Insurance & 5,000 \\ Finished Goods Inventory 7/1/21 & 96,100 & Factory Machinery Depreciation & 17,200 \\ Finished Goods Inventory 6/30/22 & 26,800 & Factory Utilities & 30,500 \\ Work in Process Inventory 7/1/21 & 25,200 & Office Utilities Expense & 9,550 \\ Work in Process Inventory 6/30/22 & 27,500 & Sales Revenue & 556,300 \\ Direct Labor & 148,650 & Sales Discounts & 5,000 \\ Indirect Labor & 24,560 & Factory Manager's Salary & 65,000 \\ & & Factory Property Taxes & 9,710 \\ & & Factory Repairs & 2,400 \\ & & Raw Materials Purchases & 98,400 \\ & & \multirow{2}{*}{ Cash } & 35,800 \end{tabular} Prepare an income statement through gross profit