The following selected account balances are provided for Delray Mfg.

Sales	$	1,317,000
Raw materials inventory, Dec. 31, 2016		42,000
Work in process inventory, Dec. 31, 2016		57,600
Finished goods inventory, Dec. 31, 2016		61,800
Raw materials purchases		187,900
Direct labor		229,000
Factory computer supplies used		24,500
Indirect labor		46,000
RepairsFactory equipment		5,250
Rent cost of factory building		51,000
Advertising expense		99,000
General and administrative expenses		131,000
Raw materials inventory, Dec. 31, 2017		46,400
Work in process inventory, Dec. 31, 2017		45,300
Finished goods inventory, Dec. 31, 2017		69,400

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