9-5

On April 15, 2013, fire damaged the office and warehouse of Stanislaw Corporation. The only accounting record saved was the general ledger, from the following trial balance.

STANISLAW CORPORATION TRIAL BALANCE MARCH 31, 2013
Cash	$26,000
Accounts receivable	45,100
Inventory, December 31, 2012	77,100
Land	42,900
Buildings	120,700
Accumulated depreciation		$46,500
Equipment	3,660
Accounts payable		25,100
Other accrued expenses		32,510
Common stock		104,150
Retained earnings		61,400
Sales revenue		136,900
Purchases	61,400
Miscellaneous expense	29,700
	$406,560	$406,560

The following data and information have been gathered.

1.		The fiscal year of the corporation ends on December 31.
2.		An examination of the April bank statement and canceled checks revealed that checks written during the period April 1