Broxton Gallery, an art retailer, uses a periodic inventory system. A physical inventory count taken at year$-$end indicated that there was $$125,000$ of merchandise on hand. The cost of estimated returns of the current year's sales is $$8,200.$ On December $31,$ the close of the fiscal year, the balances of selected accounts appearing in the ledger are as follows:

$\backslash$table$[[$Accumulated Depr.$-$Building,$$365,000$