Certain account balances follow for Riverbed Corp., which follows ASPE: Rental revenue Interest expense Beginning retained earnings Ending retained earnings Dividends revenue Sales returns and allowances $8,800 3,100 118,200 76,000 87,000 22,500 Sales discounts Selling expenses Sales revenue Income tax expense Cost of goods sold Administrative expenses $17,800 79,100 516,000 120 407,300 81,800 Riverbed Corp. Income Statement (Partial) $ tA