third photo is same a second but just net cost added

thank you

On May 1,2020, Evergreen Company is entering liquidation, Its balance sheet, prepared using GAAP for a going concern, is as follows: The following information is available concerning valuations at May 1, 2020: 1. Expected proceeds from liquidation of reported assets, other than cash: - Accounts receivable, $120,000 - Inventories, $170,000 - Property and equipment, $600,000 - Intangible assets, $25,000 2. Expected direct costs of liquidating reported assets: - Accounts receivable, $1,000 Inventories, $2,500 Property and equipment, $10,000 - Intangible assets, $5,000 3. Expected compensation to be paid during the liquidation period is $35,000. 4. The company has outstanding customer orders that it plans to fulfill during the liquidation period. Estimated revenues on these orders are $62,000, and estimated cash costs of fulfilling the orders are $42,000. Evergreen's reporting period ends June 30, 2020. During the two-month period May 1, 2020 to June 30, 2020, Evergreen collected accounts receivable of $25,000, sold property for $100,000, paid liquidation costs of $7,000, and paid compensation of $20,000. Net cash collected from customer orders totaled $5,000. Evergreen paid the following reported liabilities: $25,000 accounts payable and $95,000 loans payable. The following information is available concerning estimated valuations on June 30, 2020: 1. Expected proceeds from liquidation of remaining assets, other than cash: Accounts receivable, $80,000 Inventories, \$172,000 Property and equipment, $505,000 Intangible assets, $23,000 b. Prepare a statement of net assets in liquidation as of June 30, 2020. 3. Compensation to be paid is $13,600. 4. Estimated revenues on orders to be fulfilled are $0,000, and estimated cash costs of fulfilling these orders are $31,000. Required a. Prepare a statement of changes in net assets in liquidation for the two months ending June 30, 2020. b. Prepare a statement of net assets in liquidation as of June 30,2020