Use the following information for the Exercises below. (Algo) [The following information applies to the questions displayed below.] Use the following selected account balances of Delray Manufacturing for the year ended December 31. \begin{tabular}{|c|c|c|c|} \hline \multicolumn{4}{|c|}{ DELRAY MANUFACTURING } \\ \hline \multicolumn{4}{|c|}{ Schedule of Cost of Goods Manufactured } \\ \hline \multicolumn{4}{|c|}{ For Year Ended December 31} \\ \hline \multicolumn{4}{|l|}{ Direct materials: } \\ \hline & & & \\ \hline \multicolumn{4}{|l|}{7} \\ \hline Raw materials available for use & $ & & \\ \hline \\ \hline Direct materials used & & $ & 0 \\ \hline & & & \\ \hline \multicolumn{4}{|l|}{ Factory overhead: } \\ \hline \\ \hline & & & \\ \hline \\ \hline \\ \hline \\ \hline Total factory overhead & & $ & 0 \\ \hline Total manufacturing costs & & & 0 \\ \hline & & & \\ \hline Total cost of work in process & & & 0 \\ \hline & & & \\ \hline Cost of goods manufactured & & $ & 0 \\ \hline \end{tabular} Prepare an income statement for Delray Manufacturing (a manufacturer). Assume that its cost of goods manufactured is $826,000