Given the following selected account balances of Spalding Company, prepare its manufacturing statement for the year ended on December 31, 2009. Include a listing of the individual overhead account balances in this statement.

Sales . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .$1,363,000
Raw materials inventory, Dec. 31, 2008 . . . . . . . . . 40,000
Goods in process inventory, Dec. 31, 2008 . . . . . . . 53,600
Finished goods inventory, Dec. 31, 2008 . . . . . . . . . 60,400
Raw materials purchases . . . . . . . . . . . . . . . . . . . . . 181,900
Direct labor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 243,000
Factory computer supplies used . . . . . . . . . . . . . . . 15,700
Indirect labor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 54,000
Repairs-Factory equipment . . . . . . . . . . . . . . . . . . 7,250
Rent cost of factory building . . . . . . . . . . . . . . . . . . 56,000
Advertising expense . . . . . . . . . . . . . . . . . . . . . . . . . 92,000
General and administrative expenses . . . . . . . . . . . . 140,000
Raw materials inventory, Dec. 31, 2009 . . . . . . . . . . 44,000
Goods in process inventory, Dec. 31, 2009 . . . . . . . . 41,200
Finished goods inventory, Dec. 31, 2009 . . . . . . . . . 66,200