Cora's Cookie Company provided the following account balances from its year-end trial balance. (Click the icon to view the year-end trial balance.) During the year, Cora issued no-par common stock. The proceeds of the new issue were $27,000. The company is subject to a 40% income tax rate. The beginning balance in common stock was $460,000. Read the requirement. Office Salaries Expense 61,000 Depreciation Expense 22,500 Legal Fees 7,500 Accounting Fees 10,000 Interest Expense 6,500 Loss on Asset Impairment 9,000 \begin{tabular}{|lr} \hline Gain on Disposal of Plant Assets & 70,000 \\ Unrealized Gain on Trading Investments & 26,850 \\ Unrealized Gain on Available-for-Sale Bonds before Tax & 3,900 \\ Gain on Sale of Discontinued Operations before Tax & 51,200 \\ Cost of Goods Sold & 375,000 \\ Selling Expenses & 36,000 \\ Office Supplies Expense & 56,700 \\ \hline Amortization Expense & 13,500 \\ Sales Salaries Expense & 22,000 \\ \hline Advertising Expense & 24,000 \\ \hline Office Salaries Expense & 61,000 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{4}{|l|}{ Cora S Cookre Company } & - \\ \hline \multicolumn{5}{|c|}{ Trial Balance (Selected Accounts) } \\ \hline \multicolumn{5}{|c|}{ For the Current Year Ended December 31} \\ \hline Account & & Debit & Credit & \\ \hline Retained Earnings, Beginning Balance & & $ & 1,100,300 & \\ \hline AccumulatedOtherComprehensiveIncome,BeginningBalance & $ & 54,550 & & \\ \hline Dividends & & 59,000 & & \\ \hline Sales & & & 1,165,000 & \\ \hline Interest Income & & & 3,100 & \\ \hline Dividend Income & & & 3,950 & \\ \hline Gain on Sale of Property & & & 6,200 & \\ \hline \end{tabular}