The following data is provided for Garcon Company and Pepper Company for the year ended December 31. Garcon Company $ 13,900 18,500 7,400 29,250 20,800 20,900 22,600 6,400 Finished goods inventory, beginning Work in process inventory, beginning Raw materials inventory, beginning Rental cost on factory equipment Direct labor Finished goods inventory, ending Work in process inventory, ending Raw materials inventory, ending Factory utilities General and administrative expenses Indirect labor Repairs-Factory equipment Raw materials purchases Selling expenses Sales Cash Accounts receivable, net Pepper Company $ 18,400 21,300 13,050 23,800 40,200 15,500 21,800 9,600 14,250 43,500 13,480 2,700 59,000 46,600 371,050 22,700 22,950 14,700 26,500 10, 350 7,700 44,000 57,600 283,890 31,000 15,400 Prepare the income statement for Garcon Company. GARCON COMPANY Income Statement For Year Ended December 31 Sales 283,890 Cost of goods sold: Goods available for sale 0 Cost of goods sold 0 $ 0 Prepare the income statement for Pepper Company. PEPPER COMPANY Income Statement For Year Ended December 31 Cost of goods sold: Goods available for sale 0 Cost of goods sold 0 Net income $ 0 GARCON COMPANY Balance Sheet Current Assets Section December 31 Total current assets $ 0 PEPPER COMPANY Balance Sheet Current Assets Section December 31 Total current assets $ 0