at January 1,2017, are Accounts Payable $19,000 Accounts Receivable 22,000 Cash Inventory 17,000 13,500 Ramano's sales journal for January shows a total ofOOOOO in the selling price column and its on-column purchases journal for January shows a total of $72,000 The column totals in Ramano's cash receipts journal are Cash Dr. $ 64,000, Sales Discounts Dr.$1,100;, Accounts Receivable Cr.$ 48,000: Sales Revenue Cr.$6,000, and Other Accounts Cr. $ 11,100. totals in Ramano's cash payments journal for January are Cash Cr.$ 55,000, Inventory Cr.$ 1,000; Accounts Payable Dr.$ The 46,000; and Other Accounts Dr. $ 10,000. Ramano's total cost of goods sold for January is $63,600 Accounts Payable, Accounts Receivable, Cash, Inventory, and Sales Revenue are not involved in the Other Accounts" column in either the cash receipts or cash payments journal, and are not involved in any general journal entries