The following data is provided for Garcon Company and Pepper Company. Beginning finished goods inventory Beginning work in process inventory Beginning raw materials inventory (direct materials) Rental cost on factory equipment Direct labor Ending finished goods inventory Ending work in process inventory Ending raw materials inventory Factory utilities Factory supplies used (indirect materials) General and administrative expenses Indirect labor Repairs-Factory equipment Raw materials purchases Selling expenses Sales Factory equipment, net Accounts receivable, net Garcon Company $ 12,400 16,000 7,300 33,000 24,200 19,250 22,900 7,500 13,950 8,500 22,000 1,550 7,700 47,500 56,800 235,530 32,000 257,500 14,400 Pepper Company $ 16,750 20,550 12,300 24,700 37,000 17,000 19,000 7,600 14,500 6,000 57,500 9,040 2,800 57,000 58,900 335,010 18,700 142,825 19,700 Cash Req 1 Garcon Req 1 Pepper Req 2 Garcon Req 2 Pepper Prepare the current asset section of the balance sheet for Garcon Company. GARCON COMPANY Partial Balance Sheet As of December 31, 2019 Cash Accounts receivable, net Inventories: Finished goods inventory Work in process inventory 14.400 % Raw materials inventory 47.500 32,000 14,400 61,900 $ 108,300 Total current assets Req 1 Garcon Req 1 Pepper Req 2 Garcon Req 2 Pepper Prepare the current asset section of the balance sheet for Pepper Company. PEPPER COMPANY Partial Balance Sheet As of December 31, 2019 Inventories: 0 Total current assets S 0