What am I missing on this?

$1.$ Prepare income statements for both Garcon Company and Pepper Company.

$2.$ Prepare the current assets section of the balance sheet for each company.

The following data is provided for Garcon Company and Pepper Company for the year ended December $31.$

Garcon Company Pepper Company

Finished goods inventory, beginning $ $13,500$ $ $17,350$

Work in process inventory, beginning $17,30019,650$

Raw materials inventory, beginning $11,20012,450$

Rental cost on factory equipment $28,75022,600$

Direct labor $23,40037,400$

Finished goods inventory, ending $18,80013,200$

Work in process inventory, ending $24,10019,800$

Raw materials inventory, ending $7,7008,000$

Factory utilities $12,90012,000$

General and administrative expenses $25,50051,500$

Indirect labor $11,40013,920$

Repairs$$Factory equipment $4,7002,050$

Raw materials purchases $41,00054,000$

Selling expenses $59,60058,000$

Sales $274,050377,940$

Cash $28,00021,700$

Accounts receivable, net $13,60021,700$