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Exercise 1-14 Income statement preparation LO P2 Following are the selected account balances of Delray Mfg. Sales Raw materials inventory, Dec. 31, 2014 Work in process inventory, Dec. 31, 2014 Finished goods inventory, Dec 31, 2014 Raw materials purchases Direct labor Factory computer supplies used Indirect labor RepairsFactory equipment Rent cost of factory building Advertising expense General and administrative expenses Raw materials inventory, Dec. 31, 2015 Work in process inventory, Dec. 31, 2015 Finished goods inventory, Dec. 31, 2015 $ 1,179,000 37,000 56,400 60,300 162,700 244,000 20,600 53,000 5.250 55,000 85,000 127,000 48,800 45, 100 68,900 Prepare an income statement for Delray Mfg (a manufacturer). Assume that its cost of goods manufactured is $540,050 DELRAY MFG. Income Statement For Year Ended December 31, 2015 Cost of goods sold Cost of goods available for sale Cost of goods sold Operating expenses Total operating expenses Operating income