The following selected account balances are provided for Delray Mfg.

Sales	$	1,488,000
Raw materials inventory, Dec. 31, 2016		40,000
Work in process inventory, Dec. 31, 2016		51,900
Finished goods inventory, Dec. 31, 2016		64,200
Raw materials purchases		184,700
Direct labor		231,000
Factory computer supplies used		18,900
Indirect labor		47,000
RepairsFactory equipment		5,250
Rent cost of factory building		52,000
Advertising expense		90,000
General and administrative expenses		130,000
Raw materials inventory, Dec. 31, 2017		48,100
Work in process inventory, Dec. 31, 2017		41,400
Finished goods inventory, Dec. 31, 2017		67,400

Prepare an income statement for Delray Mfg. (a manufacturer) DELRAY MFG. Income Statement For Year Ended December 31, 2017 Cost of goods sold Cost of goods available for sale Cost of goods sold Operating expenses Total operating expenses Operating income OO