=+Problems Series A The following selected accounts and their current balances appear in the ledger of CaseIt Co. for the fiscal year ended November 30, 2010:

Cash $ 37,700 Sales Returns and Allowances $ 37,800 Accounts Receivable 111,600 Sales Discounts 19,800 Merchandise Inventory 180,000 Cost of Merchandise Sold 1,926,000 Office Supplies 5,000 Sales Salaries Expense 378,000 Prepaid Insurance 12,000 Advertising Expense 50,900 Office Equipment 115,200 Depreciation Expense—

Accumulated Depreciation— Store Equipment 8,300