College Coasters is a San Diego-based merchandiser specializing in logo-adorned drink coasters. The company reported the following balances in its unadjusted trial balance at December 1. Cash Accounts Receivable. $ 9,800 1,900 Inventory 500 Prepaid Rent 540 Equipment 660 Accumulated Depreciation 110 Accounts Payable 1,380 Salaries and Hages Payable 300 Income Taxes Payable a Common Stock 6,400 Retained Earnings 2,600 Sales Revenue 14,180 Cost of Goods Sold 7,570 Rent Expense 990 Salaries and Wages Expense 1,600 Depreciation Expense 110 Income Tax Expense office Expense 1,300