An alphabetical list of Sunlands Company adjusted accounts at its fiscal year end, August 31, 2021, follows. All accounts have normal balances. Accounts payable $15,600 Notes payable $42,000 Accumulated depreciation-equipment 14,000 Prepaid insurance 575 Accumulated depreciation-furniture 17,500 R. Smistad, capital 65,750 Cash 28,370 R. Smistad, drawings 75,000 Cost of goods sold 271,500 Rent expense 24.600 Depreciation expense 7,030 Salaries expense 50,400 Equipment 35,000 Salaries payable 2.250 Furniture 42,000 Sales 474,000 Insurance expense 3,575 Sales returns and allowances 16.300 Interest expense 2,200 Supplies 950 Activate Go to Sett Interest payable 575 Supplies expense 6.325