The following selected account balances are provided for Delray Mfg.

Sales

$

1,250,000

Raw materials inventory, beginning

37,000

Work in process inventory, beginning

53,900

Finished goods inventory, beginning

62,750

Raw materials purchases

175,600

Direct labor

225,000

Factory supplies used (indirect materials)

17,840

Indirect labor

47,000

Repairs?Factory equipment

5,250

Rent cost of factory building

57,000

Advertising expense

94,000

General and administrative expenses

129,300

Raw materials inventory, ending

42,700

Work in process inventory, ending

41,500

Finished goods inventory, ending

67,300

illustrate an income statement for Delray Mfg. (a manufacturer).