The following selected account balances are provided for Delray Mfg. Sales $ 1,101,000 Raw materials inventory, Dec. 31, 2016 44,000 Work in process inventory, Dec. 31, 2016 57,200 Finished goods inventory, Dec. 31, 2016 62,800 Raw materials purchases 173,200 Direct labor 230,000 Factory computer supplies used 16,600 Indirect labor 54,000 Repairs—Factory equipment 5,250 Rent cost of factory building 53,000 Advertising expense 89,000 General and administrative expenses 137,000 Raw materials inventory, Dec. 31, 2017 47,600 Work in process inventory, Dec. 31, 2017 47,600 Finished goods inventory, Dec. 31, 2017 68,400 Prepare an income statement for Delray Mfg. (a manufacturer).