COGS 271,396 335 ,756 354,477 223,827 Rent Expense 19,000 24,000 23,000 16,000 Store Advertising Expense 14,762 18,406 21,170 12,246 Store Payroll Expense 54,374 62,977 42,905 43,754 Net Bonus Basis 53,447 73,824 145,739 46,793 BONUS RATE 5% Proposed adjustments: Account Debit Credit