The following list of items was taken from the adjusted trial balance and other 2018 records of Harris Company before the year-end closing entries were recorded:

Factory utilities				27,000
Direct labour				543,200
Transportation-in on raw materials				24,000
Income taxes expense				110,400
Indirect labour				47,250
Inventories:
Raw materials, January 1				122,750
Raw materials, December 31				136,350
Goods in process, January 1				8,200
Goods in process, December 31				11,250
Finished goods, January 1				120,800
Finished goods, December 31				113,400
Miscellaneous production costs				7,600
Office salaries expense				56,700
Raw materials purchases				701,000
Rent expense, office space				18,900
Rent expense, selling space				19,200
Rent on factory building				64,800
Maintenance, factory equipment				22,000
Sales				2,431,350
Sales discounts				50,000
Sales salaries expense				236,250
Factory supervision				97,200
Advertising expense				19,200
Amortization of factory equipment				28,350
Amortization expense, Office equipment				6,750
Amortization of selling equipment				7,100
Factory supplies used				12,900

Required:

Complete The Manufacturing Statement and Classified Income Statement for Harris Company