I've already answered part one, and I'm almost positive it is right. What is the answer to part two though? Thank you in advance :)

Question 24 Peters Manufacturing Company has the following data at June 30, 2019: Raw materials inventory, June 1 Work in process inventory, June 1 Finished goods inventory, June 1 Total manufacturing costs Sales Work in process inventory, June 30 Finished goods inventory, June 30 Raw materials inventory, June 30 $ 13,800 18,100 43,500 430,000 580,000 30,400 55,200 18,000 (a) Your answer has been saved and sent for grading. See Gradebook for score details. Prepare an income statement through gross profit for the month of June. PETERS COMPANY (Partial) Income Statement For the Month Ended June 30, 2019 Sales 580000 $ Cost of Goods Sold Finished Goods Inventory, June 1 43500 $ Cost of Goods Manufactured 417700 Cost of Goods Available for Sale A 461200 Finished Goods Inventory, June 30 55200 Cost of Goods Sold 406000 Gross profit / (Loss) $ 174000 (b) Indicate the balance sheet presentation of the June 30 inventories. (List Current Assets in order of liquidity.) PETERS COMPANY (Partial) Balance Sheet June 30, 2019 $XXXX XXXX $