3 815 11 17 21 Winter Company Balance Sheet December 31, 2021 During January 2022, the following transactions occurred. Winter uses the perpetual inventory system. Jan. 1 Winter accepted a 4-month, 8% note from Merando Company in payment of Merando's $1,200 account. 24 27 31 Cash Accounts receivable Allowance for doubtful accounts Inventory $13,100 19,780 (800) 9,400 $41,480 Accounts payable Common stock Retained earnings $ 8,750 20,000 12,730 $41,480 Winter wrote off as uncollectible the accounts of Inwood Corporation ($450) and Goza Company ($280). Winter purchased $17,200 of inventory on account. Winter sold for $28,000 on account inventory that cost $19,600. Winter sold inventory that cost $700 to Mark Lauber for $1,000. Lauber charged this amount on his Visa First Bank card. The service fee charged Winter by First Bank is 3%. Winter collected $22,900 from customers on account. No sales discounts were allowed. Winter paid $14,300 on accounts payable. No purchase discounts were taken. Winter received payme