4-3A Valley Company's adjusted trial balance on August 31, 2022, its fiscal year-end, follows. VALLEY DYNAMO Debit Credit Merchandise inventory $41,000 Other (noninventory) assets 130,400 Total liabilities.... $ 25,000 Common stock 10,000 Retained earnings. 94,550 Dividends 8,000 Sales... 225,600 Sales discounts 2,250 Sales returns and allowances 12,000 Cost of goods sold 74,500 Sales salaries expense 32,000 Rent expense-Selling space 8,000 Store supplies expense. 1,500 Advertising expense 13,000 Office salaries expense 28,500 Rent expense-Office space 3,600 Office supplies expense 400 Totals $355,150 $355,150