$10$ MARKS

Sales $-$ $$179,000$;

Merchandise Inventory $-$ $$30,000$;

Purchases $-$ $$13,000$;

Inventory, December $31-$ $$10,000$

Wages $-$ $$20,000$

Depreciation, Equipment $-$ $$7,000$

Depreciation, Trucks $-$ $$4,000$

Repair Expenses $-$ $$2,500$

Oil and Gas Expenses $-$ $$600$

Insurance Expense $-$ $$900$

Estimated Income Tax $-$ $$10,000$