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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 1,365,000 43,000 54,100 68,900 180,200 226,000 22,200 43,000 5,250 50,000 92,000 141,000 41,000 44,400 69,700 Prepare an income statement for Delray Mfg. (a manufacturer). DELRAY MEG. Income Statement For Year Ended December 31, Year 1 $ 1,365,000 Sales Cost of goods sold Cost of goods available for sale 0 Cost of goods sold 0 Operating expenses 0 Total operating expenses Operating income $ 0