Below is a partial listing of the adjusted account balances of Splish Brothers at year-end on December 31, 2014: Accounts receivable $29,280 Cost of goods sold 312,320 Selling expenses (includes depreciation) 58,560 Interest expense 3,660 Accumulated depreciation-Building 18,300 Sales discounts 6,100 Inventory 63,440 Administrative expenses (includes depreciation) 79,300 Sales revenue Accounts payable Interest revenue 509,960 41,480 610