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Part One: In 2018, Petunia Conway opened Petunia's Posies, a small retail shop selling floral arrangements. Click the icon to view the records) Read the requirement (Part One) Part Two: Petunia's Posies was so successful that Petunia decided to manufacture her own brand of floral supplies: Floral Sea Manufacturing Click the icon to view the records.) Read the requirements (Part Two). Part Three: Show the ending inventories that would appear on these balance sheets: Click the icon to view additional Information) Part One: Begin by calculating the cost of goods sold for the year. Petunia's Posios Calculation of Cost of Goods Sold For the Year Ended December 31, 2019 Beginning inventory 13,000 Plus: Purchases 37,000 Cost of goods available for sale 50,000 Less: Ending inventory 10,000 Cost of goods sold 40,000 Now prepare an income statement for Petunia's Posies, a merchandiser, for the year ended December 31, 2019. Petunia's Posies Income Statement For the Year Ended December 31, 2010 Less Less 0 Data Table ] On December 31, 2019, her accounting records show the following: $ Sales revenue $ 53,000 Utilities for shop 1,300 Inventory on December 31, 2019... $ 10,000 Inventory on January 1, 2019 .....$ 13,000 Rent for shop $ 3,200 Sales commisions $ 4,100 Purchases of merchandise .......$ 37,000 Print Done