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Use the following information for the Exercises below. The following selected account balances are provided for Delray Mfg. A Sales Raw materials inventory, Dec. 31, 2016 Work in process inventory, Dec. 31, 2016 Finished goods inventory, Dec. 31, 2016 Raw materials purchases Direct labor Factory computer supplies used Indirect labor Repairs-Factory equipment Rent cost of factory building Advertising expense General and administrative expenses Raw materials inventory, Dec. 31, 2017 Work in process inventory, Dec. 31, 2017 Finished goods inventory, Dec. 31, 2017 $ 1,199,000 38,000 56,500 61,400 198,000 230,000 22,900 49,000 5,250 58, eee 109,000 139,000 45, 100 40, 200 68,800 Prepare an income statement for Delray Mfg. (a manufacturer). DELRAY MFG. Income Statement For Year Ended December 31, 2017 $ 1.199,000 Sales Cost of goods sold Cost of goods manufactured 0 Cost of goods available for sale Less: Finished goods inventory, December 31, 2017 Cost of goods sold Gross profit Operating expenses Advertising expense General and administrative expenses $ 1,199,000 Sales Cost of goods sold Cost of goods manufactured 0 Cost of goods available for sale Less: Finished goods inventory, December 31, 2017 Cost of goods sold Gross profit Operating expenses Advertising expense General and administrative expenses Total operating expenses Operating income $ 0