The following list of items was taken from the adjusted trial balance as of 31st December and other 2019 records of Chelsea-Rose Building Ltd. before the year-end closing entries were recorded:

Advertising Expense				26,400
Depreciation Expense Office Equipment				8,750
Depreciation Expense Factory Equipment				28,965
Depreciation Expense Selling Equipment				5,200
Direct labour				578,000
Inventories:
Raw materials, January 1st , 2019				250,000
Raw materials, December 31st, 2019				186,000
Goods in process, January 1st, 2019				36,000
Goods in process, December 31st 2019				55,000
Finished goods, January 1st, 2019				171,000
Finished goods, December 31st , 2019				99,300
Factory Supervision				107,200
Office salaries expense				87,900
Raw materials purchases				815,000
Rent expense, office space				21,600
Rent expense, selling space				28,900
Rent on factory building				175,390
Maintenance, Factory Equipment				32,500
Sales				3,850,000
Sales discounts				45,000
Sales salaries expense				89,000
Factory Supplies used				7,000
Factory Utilities				48,500
Income Tax Expense				95,250
Indirect Labour				39,000
Sales Returns and Allowances				60,000
Sales Commissions				78,000

Required:

Complete The Manufacturing Statement and Classified Income Statement for Chelsea-Rose Building Ltd.