$[$The following information applies to the questions displayed below.$]$

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

Advertising expense $ $28,750$ Direct labor $ $675,480$

Depreciation expense$$Office equipment $7,250$ Income taxes expense $233,725$

Depreciation expense$$Selling equipment $8,600$ Indirect labor $56,875$

Depreciation expense$$Factory equipment $33,550$ Miscellaneous production costs $8,425$

Factory supervision $102,600$ Office salaries expense $63,000$

Factory supplies used $7,350$ Raw materials purchases $925,000$

Factory utilities $33,000$ Rent expense$$Office space $22,000$

Inventories Rent expense$$Selling space $26,100$

Raw materials, December $31,2018166,850$ Rent expense$$Factory building $76,800$

Raw materials, December $31,2019182,000$ Maintenance expense$$Factory equipment $35,400$

Work in process, December $31,201815,700$ Sales $4,462,500$

Work in process, December $31,201919,380$ Sales salaries expense $392,560$

Finished goods, December $31,2018167,350$

Finished goods, December $31,2019136,490$

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