It is now one year later (205). The following information summarizes the key productrelated transactions throughout the year. Total material purchases $eBooa Total direct materials used in production $161 500 Total direct labor costs $63,001 Total applied MOH $48,000 COGM $213001 Cost of Goods Sold $203,050. Sales revenue $310,001 Presentthe inventory section of the balance sheet for 2025, as well as the partial income statementthrough gross margin for the year ended December 31, 2025. Ayaya Patia BalanceSheet December 31, 2025 V Inventor les FG Inventory V 227 50 WY IF Inventory 279000 RM Inventory V 213000