It says it's incomplete. I am missing something. I dont know if this is correct or not.

Required information The following selected account balances are provided for Delray Mfg. Sales Raw materials inventory, beginning Work in process inventory, beginning Finished goods inventory, beginning Raw materials purchases Direct labor Factory supplies used (indirect materials) Indirect labor Repairs-Factory equipment Rent cost of factory building Advertising expense General and administrative expenses Raw materials inventory, ending Work in process inventory, ending Finished goods inventory, ending $ 1,360,000 40,000 51,800 69,900 193,000 229,000 18,200 51,000 5,250 55,000 96,000 134,000 44,500 39,700 68,000 Sales Raw materials inventory, beginning Work in process inventory, beginning Finished goods inventory, beginning Raw materials purchases Direct labor Factory supplies used (indirect materials) Indirect labor Repairs-Factory equipment Rent cost of factory building Advertising expense General and administrative expenses Raw materials inventory, ending Work in process inventory, ending Finished goods inventory, ending $ 1,360,000 40,000 51,800 69,900 193,000 229,000 18,200 51,000 5,250 55,000 96,000 134,000 44,500 39,700 68,000 Prepare an income statement for Delray Mfg. (a manufacturer). DELRAY MFG. Income Statement For Year Ended December 31, Year 1 Sales Cost of goods sold Cost of goods manufactured $ 559,050 $ 1.360,000 Finished goods inventory, beginning Cost of goods available for sale Less: Finished goods inventory, ending Cost of goods sold 69.900 628,950 68,000 560,950 799,050 Operating expenses Advertising expense General and administrative expenses 96,000 134,000 Total operating expenses Operating income 230,000 569,050 $ 24 Part 2 of Incomplete