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Hi, I'm having trouble with the balance sheet part of this assignment. Unsure how to start the balance sheet for 1/1/23 to include inventory when

Hi, I'm having trouble with the balance sheet part of this assignment. Unsure how to start the balance sheet for 1/1/23 to include inventory when Evie doesn't buy inventory until mid january. Would I just start with 1000 and end with 1000 for january and include all data in the 6/30 section. Also for inventory is it valued based on cost of good or on price set for goods? Do i need to add cash and inventory to value assets and not worry about expenses until i get to liabilities or should that be taken out to value assets?

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