Cullumber Grove Hardware has the following balances in the company ledgers for the year ending December 31 : {:[" Mortgage Payable ",$85","000," Interest Expense ",$13","000],[" Prepaid Insurance ",$3","200," Land ",$24","700],[" Short-term investments ",$1","600," Office salaries ",$72","000],[" Common Shares ",$11","000," Sales Salaries ",$99","800],[" Cash ",$200," Supplies expense ",$18","200],[" Advertising ",$51","600," Insurance expense ",$9","800],[" Accounts Receivable ",$18","100," Depreciation expense ",$18","500],[" Sales revenue ",$596","000," Income tax expense ",$5","400],[" Accounts Payable ",$7","100," Dividend Payments ",$12","900],[" Buildings (Net) ",$101","100," Interest Income ",$18","500],[" Cost of Goods Sold ",$303","200," Inventory