Peters Manufacturing Company has the following data at June 30, 2016:

Raw materials inventory, June 1		$	13,800
Work in process inventory, June 1			18,100
Finished goods inventory, June 1			43,500
Total manufacturing costs			430,000
Sales			580,000
Work in process inventory, June 30			30,400
Finished goods inventory, June 30			55,200
Raw materials inventory, June 30			18,000

create a partial income statement

create a partial balance sheet