The following list of items was taken from the adjusted trial balance as of 31^st 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.