The following data were taken from the records of Splish Brothers Company for the fiscal year ended June 30, 2025. Raw Materials Inventory 7/1/24 $58,100 Accounts Receivable $28,000 Raw Materials Inventory 6/30/25 46,600 Factory Insurance 4,800 Finished Goods Inventory 7/1/24 Finished Goods Inventory 6/30/25 99,700 Factory Machinery Depreciation 17.100 21,900 Factory Utilities 29,400 Work in Process Inventory 7/1/24 21.200 Office Utilities Expense 9,350 Work in Process Inventory 6/30/25 29,400 Sales Revenue 560,500 Direct Labor 147.550 Sales Discounts 4,700 Indirect Labor 25.360 Factory Manager's Salary 63.400 Factory Property Taxes 9,910 Factory Repairs 2.500 Raw Materials Purchases 97,300 Cash 39.200 Work in Process, July 1,2024 Direct Materials: Raw Materials Inventory, July 1, 2024 Raw Materials Purchases SPLISH BROTHERS COMPANY Cost of Goods Manufactured Schedule June 30, 2025 58100 97300 Total Raw Materials Available for Use 155400 Less Raw Materials Inventory, June 30, 2025 46600 Direct Materials Used Direct Labor Manufacturing Overhead Indirect Labor Factory Insurance Factory Machinery Depreciation Factory Utilities Factory Manager's Salary Factory Property Ta Factory Repairs Total Manufacturing Overhead Total Manufacturing Costs Intal Cost of Work in Process Less Work in Phoes June 30.2025 Cost of Goods Manufactured SPLISH BROTHERS COMPANY Income Statement (Partial) Prepare the current assets section of the balance sheet at June 30, 2025. (List Current Assets in order of liquidity) SPLISH BROTHERS COMPANY Balance Sheet (Partial) ASSETS $