Current Attempt in Progress The Wizard's Corner, a company that sells video games and related items, had the following account balances at the end of June 2020: Cost of goods sold $100,200 Common shares 36,400 Advertising expense 6,600 Equipment 10,500 Depreciation expense 1,050 Dividends declared 3,640 Accounts payable 13,000 Inventory 23,400 Wages expense 31,400 Sales revenue 193,000 Accounts receivable 13,500 Rent expense 14,300 Cash 64,310 Prepaid rent 1,900 Wages payable 4,500 Retained earnings (as at July 1, 2019) 23,900