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Cost Of goods sold Schedule Garcon Company Direct material Beginning raw materials inventory Raw materials purchases Raw Material Available for use Less Ending raw materials inventory Direct Material used A Direct labor B Factory overhead Rental cost on factory equipment Factory utilities Factory supplies used Indirect labor RepairsFactory equipment Total factory overhead C Total manufacturing costs A+B+C Add: Beginning goods in process inventory Total cost of goods in process Less: Ending goods in process inventory Cost of goods manufactured ADD Beginning finished goods inventory Cost of goods available for sales Less finished goods inventory Cost Of goods sold Pepper Company 8000 36000 44000 5400 38600 24000 10200 66000 76200 8200 68000 42600 33000 11100 10000 1950 25450 14000 3600 8740 5180 61230 123830 15,300 139,130 23,200 115,930 13,700 129,630 18,500 111,130 2100 53890 164490 24,000 188,490 16,800 171,690 17,500 189,190 16,300 172,890 Income Statement Garcon Company Sales Cost Of goods sold Gross Profit Operating Expense General and administrative expenses Selling expenses Total Operating Expense Net Income 205530 111,130 94,400 34000 59600 93600 800 Income Statement Pepper Company Sales Cost Of goods sold Gross Profit 292510 172,890 119,620 Operating Expense General and administrative expenses Selling expenses Total Operating Expense Net Income 51500 48100 99600 20,020 Prepare the current assets section of the balance sheet for each company. Garcon Company 21000 14000 Cash Accounts receivable, net Inventories Ending finished goods inventory Ending work in process inventory Ending raw materials inventory Total Inventory Total Current Asset 18500 23200 5400 47100 82100 Pepper Company Cash Accounts receivable, net Inventories Ending finished goods inventory Ending work in process inventory Ending raw materials inventory Total Inventory Total Current Asset 19200 21700 16300 16800 8200 41300 82200 Cost Of goods sold Schedule Garcon Company Direct material Beginning raw materials inventory Raw materials purchases Raw Material Available for use Less Ending raw materials inventory Direct Material used A Direct labor B Factory overhead Rental cost on factory equipment Factory utilities Factory supplies used Indirect labor RepairsFactory equipment Total factory overhead C Total manufacturing costs A+B+C Add: Beginning goods in process inventory Total cost of goods in process Less: Ending goods in process inventory Cost of goods manufactured ADD Beginning finished goods inventory Cost of goods available for sales Less finished goods inventory Cost Of goods sold Pepper Company 8000 36000 44000 5400 38600 24000 10200 66000 76200 8200 68000 42600 33000 11100 10000 1950 25450 14000 3600 8740 5180 61230 123830 15,300 139,130 23,200 115,930 13,700 129,630 18,500 111,130 2100 53890 164490 24,000 188,490 16,800 171,690 17,500 189,190 16,300 172,890 Income Statement Garcon Company Sales Cost Of goods sold Gross Profit Operating Expense General and administrative expenses Selling expenses Total Operating Expense Net Income 205530 111,130 94,400 34000 59600 93600 800 Income Statement Pepper Company Sales Cost Of goods sold Gross Profit 292510 172,890 119,620 Operating Expense General and administrative expenses Selling expenses Total Operating Expense Net Income 51500 48100 99600 20,020 Prepare the current assets section of the balance sheet for each company. Garcon Company 21000 14000 Cash Accounts receivable, net Inventories Ending finished goods inventory Ending work in process inventory Ending raw materials inventory Total Inventory Total Current Asset 18500 23200 5400 47100 82100 Pepper Company Cash Accounts receivable, net Inventories Ending finished goods inventory Ending work in process inventory Ending raw materials inventory Total Inventory Total Current Asset 19200 21700 16300 16800 8200 41300 82200