Garcon Pepper Company $18,250 20,550 10,800 22,300 36,600 16,100 18,000 9, 800 17,500 3,900 47,500 Company 12,800 16,400 10,600 34,500 24,600 18,500 23,500 5,600 13,200 10,900 24,500 1,950 5,780 42,500 50,800 213,030 30,000 247,500 16,200 Beginning finished goods inventory Beginning work in process inventory Beginning raw materials inventory Rental cost on factory equipment Direct labor Ending finished goods inventory Ending work in process inventory Ending raw materials inventory Factory utilities Factory supplies used General and administrative expenses Indirect labor 9,400 3,900 55,000 49,300 295,010 24,700 136,825 23,450 Repairs-Factory equipment Raw materials purchases Selling expenses Sales Cash Factory equipment, net Accounts receivable, net GARCON COMPANY Income Statement For Year Ended December 31, 2017 Operating expenses Income(loss) before tax 0 PEPPER COMPANY Income Statement For Year Ended December 31, 2017 0 Operating expenses Income (loss) before tax 0