The following information is available for Robstown Corporation for 20Y8: Inventories January 1 December 31 Materials $349,000 $435,600 Work in process 630,200 593,000 Finished goods 606,400 570,000 December 31 Advertising expense $ 294,400 Depreciation expense-office equipment 42,480 Depreciation expense-factory equipment 55,700 Direct labor 668,400 Heat, light, and power-factory 22,240 Indirect labor 76,250 Materials purchased 659,000 Office salaries expense 183,700 Property taxes-factory 17,400 Property taxes-office building 32,200 Rent expense-factory 32,300 Sales 3,008,000 Sales salaries expense 416,000 Supplies-factory 15,200 Miscellaneous costs-factory 10,000 Required: a. Prepare the 20Y8 (Statement of cost of goods manufactured). For those boxes in which you must enter subtracted or negative numbers use a minus sign.* b. Prepare the 20Y8 (income statement). Enter all amounts as positive numbers.*