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32. 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 13,800 18,100 43,500 430,000 580,000 30,400 55,200 18,000 Work in process inventory, June 30 Finished goods inventory, June 30 Raw materials inventory, June 30 Instructions (a) Prepare an income statement through gross profit for the month of June (b) Indicate the balance sheet presentation of the June 30 inventories PETERS COMPANY (Partial) Income Statement For the Month Ended June 30, 2019 Sales Cost of goods sold Finished goods inventory, June 1 Cost of goods manuf actured Cost of goods available for sale Finished goods inventory, June 30 Cost of goods sold Gross profit. PETERS COMPANY Partial Balance Sheet