An alphabetical list of Cranes Company adjusted accounts at its fiscal year end. August 31, 2021, follows. All accounts huve normal balances Accounts payable $15,540 Notes payable $42.000 Accumulated depreciation-equipment 14,000 Prepaid insurance 575 Accumulated depreciation-furniture 17.500 R. Smistad, capital 65,750 Cash 24,650 R.Smistad, drawings 78.000 Cost of goods sold 272.200 Rent expense 24,700 Depreciation expense 7.050 Salaries expense 50,300 Equipment 35,000 Salaries payable 2.250 Furniture 42.000 Sales 474,000 Insurance expense 3.575 Sales returns and allowances 16:300 2.150 Supplies 950 Interest expense Interest payable 585 Supplies expense 6.325 Merchandise leventory 70,450 Unearned revenue 2600