why is this wrong and how do I get the right answer

The following data is provided for Garcon Company and Pepper Company for the year ended December 31. Finished goods inventory, beginning Work in process inventory, beginning Raw materials inventory, beginning Rental cost on factory equipment Direct labor Finished goods inventory, ending Work in process inventory, ending Raw materials inventory, ending Factory utilities General and administrative expenses Indirect labor Repairs-Factory equipment Raw materials purchases Selling expenses Sales Cash Accounts receivable, net Garcon Company $ 13,600 16, 700 11,300 27,500 22, 600 18,800 24,700 6, 100 13, 200 32,000 12, 150 6, 140 45,000 52,800 281, 760 21,000 15,800 Pepper Company $ 16,450 23, 100 12,300 24, 100 44,600 16, 100 17,800 7,200 12,500 56,000 12,700 3,800 67,500 49,300 373, 860 18,700 21,700 1. Prepare income statements for both Garcon Company and Pepper Company. 2. Prepare the current assets section of the balance sheet for each company. Answer is not complete. Complete this question by entering your answers in the tabs below. Req 1 Garcon Req 1 Pepper Req 2 Garcon Req 2 Pepper Prepare the income statement for Garcon Company. GARCON COMPANY Income Statement For Year Ended December 31 Sales $ $ 113,000 O Required information For Year Ended December 31 $ 113,000 Sales Cost of goods sold: Accounts receivable, net $ 45,000 Goods available for sale 45,000 Cost of goods sold 45,000 68,000 $ 68,000