4/24/22, 4:40 PM Cash. $ 4,700 Cost of goods sold Data Table $ 130,800 Equipment. 39,800 Accumulated depreciation, Accounts payable.. 6,800 equipment 15,600 Common stock 60,000 Unearned revenues 2,100 Long-term notes payable 25,000 Sales revenue.. 234,500 General expenses 21,800 Accounts receivable.. 7,200 Salaries payable. Supplies building 2,100 Accumulated depreciation, 3,100 39,000 Building. 145,000 Mortgage payable (long-term) 41,500 Estimated refund liability 2,500 Dividends 65,000 Prepaid rent 3,300 Estimated inventory returns 1,600 Interest expense Retained earnings 1,200 Selling expenses.. 38,000 35.500 Inventon 2.400