$2.)$ The following selected accounts and their current balances appear in the ledger of Kanpur Co$.$ for the fiscal year ended June $30,2027$ :

$\backslash$table$[[$Cash$,92,000,\backslash$table$[[$Retained$],[$Earnings$]],381,000],[\backslash$table$[[$Accounts$],[$Receivable$]],450,000,$Dividends,$300,000],[$Inventory$,370,000,$Sales,$8,925,000$