The following selected account balances are provided for Delray Mfg.

Sales	$	1,446,000
Raw materials inventory, Dec. 31, 2016		37,000
Work in process inventory, Dec. 31, 2016		53,400
Finished goods inventory, Dec. 31, 2016		68,100
Raw materials purchases		197,900
Direct labor		249,000
Factory computer supplies used		19,600
Indirect labor		54,000
RepairsFactory equipment		5,250
Rent cost of factory building		52,000
Advertising expense		80,000
General and administrative expenses		132,000
Raw materials inventory, Dec. 31, 2017		43,600
Work in process inventory, Dec. 31, 2017		45,000
Finished goods inventory, Dec. 31, 2017		70,700

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