i need the sheets done that i provided in tbe first picture

(b) Clarkson Company (Partial) Income Statement For the Year Ended June 30, 2022 \begin{tabular}{|c|c|c|c|c|} \hline & Cost & overhead) & manutacturing) & Explanation \\ \hline 1. : & Woodcores,fiberglass,andresin($30perboard) & Direct materials & & Essential elements of finished product \\ \hline 2. & Labortotrimandshapeboards($40perboard) & Direct labor & & Physicallyanddirectlyassociatedwithconvertingrawmaterialsintofinishedgoods \\ \hline 3. & Factoryequipmentdepreciation($25,000) & Manufacturingoverhead & & Factorycostthatisnotdirectmaterialsordirectlabor \\ \hline 4. & Propertytaxesonfactorybuilding($6,000peryear) & Manufacturingoverhead & & Factorycostthatisnotdirectmaterialsordirectlabor \\ \hline 5. & Advertisingcosts($60,000peryear) & & x & Notacostassociatedwithproducingproduct \\ \hline 6. & Salescommissions($20perboard) & & x & Notacostassociatedwithproducingproduct \\ \hline 7. & Factorymaintenancesalaries($25,000peryear) & Manufacturingoverhead & & Afactorycost,butemployeesarenotphysicallyanddirectlyinvolvedwithconvertingrawmaterialsintofinishedgoods \\ \hline 8. & Salaryoffactorymanager($70,000peryear) & Manufacturingoverhead & & Afactorycost,butemployeesarenotphysicallyanddirectlyinvolvedwithconvertingrawmaterialsintofinishedgoods \\ \hline 9. & Costofshippingboardstocustomers($8perboard) & & x & Notacostassociatedwithproducingproduct \\ \hline 10. & Salaryofproductqualityinspector($20,000peryear) & Manufacturingoverhead & & Afactorycost,butemployeesarenotphysicallyanddirectlyinvolvedwithconvertingrawmaterialsintofinishedannde. \\ \hline \end{tabular}