$\backslash$table$[[$Inventories$,$Beginning,Ending$],[$Work in process,$15,000,6,400],[$Materials$,24,000,29,000],[$Finished goods,$31,000,41,300]]$

$\backslash$table$[[$Accounts payable,$12,800],[$Accounts receivable,$21,100],[$Advertising expense,$12,500],[$Depreciation of factory equipment,$5,800],[$Depreciation of office equipment,$2200],[$Direct labor,$41,000],[$Direct materials,$21,500],[$Income tax,$8,500],[$Indirect labor,$16,800],[$Indirect materials,$8,500],[$Interest expense,$6,500],[$Interest payable,$1,800],[$Lease of manufacturing equipment,$3,200],[$Own work capitalized,$5,000],[$Plant maintenance,$2,600],[$Prepaid lease expense,$850],[$Research and development expense,$2,400],[$Retained earnings,$158,000],[$Selling expenses,$7,400],[$Sales revenue,$121,100]]$

Required $-$ Choosing only the appropriate data among those presented above:

a$)$ Prepare a statement of cost of goods manufactured for $2016.$

b$)$ Prepare a statement of cost of goods sold for the same period.

c$)$ Prepare an income statement using the cost of goods sold format, clearly showing the gross margin from sales and the operating income.

d$)$ Prepare an income statement using the value of production format, clearly showing the operating income.