The last question for the balance sheet with the Inventory I am not sure what to do.

Samantha Corporation purchased inventory costing $180,000 and sold 70% of the goods for $196,000. All purchases and sales were on account. Samantha later collected 10% of the accounts receivable. Assume that sales returns are nonexistent. Read the 1. Journalize these transactions for Samantha, which uses the perpetual inventory system. Journalize the purchase of inventory. (Record debits first, then credits. Exclude explanations from any journal entries.) Journalize the sale. Record the collection of 10% of the accounts receivable. Assume beginning inventory is $0. (If an input field is not used in the table leave the field empty; do not enter a label or enter a zero.) Determine what the company will report on the balance sheet