=+On May 31, 2010, the balances of the accounts appearing in the ledger of Champion Interiors Company, a furniture wholesaler, are as follows:

Accumulated Depr.—Building $ 30,460 Notes Payable $ 24,000 Administrative Expenses 65,300 Salaries Payable 680 Building 55,680 Sales 313,540 Cash 8,840 Sales Discounts 18,000