At May $31,2022,$ the accounts of Sunland Company show the following.

May $1$ inventories$-$finished goods $$14,580,$ work in process $$16,980,$ and raw materials $$9,440.$

May $31$ inventories$-$finished goods $$11,020,$ work in process $$18,480,$ and raw materials $$8,200.$

Debit postings to work in process were direct materials $$72,420,$ direct labor $$58,000,$ and manufacturing overhead applied

$$46,400.($Assume that overhead applied was equal to overhead incurred.$)$

Sales revenue totaled $$249,400.$ Prepare balance sheet