An alphabetical list of Carla Vista Company adjusted accounts at its fiscal year end, August $31,2024,$ follows. All accounts have normal balances.

Accounts payable

$$15,510$

Notes payable

$$42,000$

Accumulated depreciation$-$equipment

$14,000$

Prepaid insurance

$575$

Accumulated depreciation$-$furniture

$17\mathrm{.}500$

R$.$ Moore, capital

$65,750$

Cash

$28,670$

R$.$ Moore, drawings

$76,000$

Cost of goods sold

$269,040$

Rent expense

$24,200$

Depreciation expense

$7,060$

Salaries expense

$50,200$

Equipment

$35,000$

Salaries payable

$2,250$

Furniture

$42,000$

Sales

$474,000$

Insurance expense

$3,575$

Sales returns and allowances

$18,000$

Interest expense

$2,120$

Supplies

$950$

Interest payable

$555$

Supplies expense

$6,325$

Merchandise inventory

$70,450$

Unearned revenue

$2,600$

Additional information:

$1.$ Of the notes payable, $$6,400$ becomes due on February $17,2025.$ The balance is due in $2026.$

$2.$ On July $18,2024,$ R$.$ Moore invested $$4,300$ cash in the business.