Crane Grove Hardware has the following balances in the company ledgers for the year ending December 31

Crane Grove Hardware has the following balances in the company ledgers for the year ending December 31: Mortgage Payable Prepaid Insurance Short-term investments Common Shares Cash Advertising Accounts Receivable Sales revenue Accounts Payable Buildings (Net) Cost of Goods Sold Note Payable (due in 9 months) Retained Earnings (Beg Bal-Jan 1) $82,100 $4,400 $2,400 $13,600 $8,100 $48,100 $17,800 $599,000 $13,900 $96,900 $297,100 $13,200 $36,400 Interest Expense Land Office salaries Sales Salaries Supplies expense Insurance expense Depreciation expense Income tax expense Dividend Payments Interest Income Inventory $9,600 $24,500 $74,300 $100,200 $17,800 $9,100 $21,300 $7,300 $15,000 $19,400 $23,700