Looking for some assistance on how to get cost of goods sold. I think I'm missing a step.

The following data is provided for Garcon Company and Pepper Company.

	Garcon Company					Pepper Company
Beginning finished goods inventory		$	14,700			$	17,800
Beginning work in process inventory			15,500				21,150
Beginning raw materials inventory (direct materials)			7,300				13,650
Rental cost on factory equipment			34,500				23,200
Direct labor			23,200				37,400
Ending finished goods inventory			21,050				13,900
Ending work in process inventory			22,600				20,200
Ending raw materials inventory			6,200				7,800
Factory utilities			11,250				14,750
Factory supplies used (indirect materials)			11,800				3,300
General and administrative expenses			35,000				52,000
Indirect labor			1,600				9,520
RepairsFactory equipment			6,980				2,500
Raw materials purchases			41,000				68,000
Selling expenses			61,600				56,800
Sales			246,030				345,010
Cash			20,000				17,700
Factory equipment, net			272,500				139,825
Accounts receivable, net			15,800				21,200

GARCON COMPANY
Income Statement
For Year Ended December 31, 2019
Sales	$246,030
Less: Cost of goods sold
Gross profit	246,030
Operating expenses
General and administrative expenses
Selling expenses
Income (loss) before tax	$246,030