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Req uired information [The following information applies to the questions displayed below] The following calendar year-end information is taken from the December 31, 2019, adjusted trial balance and other records of Leone Company. Advertising expense $ 31,800 Direct labor $ 670,300 Depreciation expenseOffice equipment 9,000 Income taxes expense 246,100 Depreciation expenseSelling equipment 11,000 Indirect labor 56,900 Depreciation expenseFactory equipment 31,700 Miscellaneous production costs 9,200 Factory supervision 140,800 Office salaries expense 66,000 Factory supplies used 9,600 Raw materials purchases 941,000 Factory utilities 31,000 Rent expenseOffice space 21,000 Inventories Rent expenseSelling space 26,700 Raw materials, December 31, 2018 162,500 Rent expenseFactory building 80,900 Raw materials, December 31, 2019 179,000 Maintenance expenseFactory equipment 39,400 Work in process, December 31, 2018 18,400 Sales 4,506,300 Work in process, December 31, 2019 20,800 Sales salaries expense 398,700 Finished goods, December 31, 2018 168,400 | Finished goods, December 31, 2019 135,100 I 2. Prepare the company's 2019 income statement that reports separate categories for (a) selling expenses and (b) general and administrative expenses. Cost of goods sold Goods available for sale Cost of goods sold Operating expenses Selling expenses Total selling expenses General and administrative expenses Total general and administrative expenses Total operating expenses