ElecBooks Corporation provides an online bookstore for electronic books. The following is a simplified list of accounts and amounts reported in its accounting records. The accounts have normal debit or credit balances. Amounts in the list of accounts are rounded to the nearest thousand dollars. Assume the year ended on September 30, 2020. Accounts Payable $ 311 Accounts Receivable 221 Accrued Liabilities 384 Accumulated Depreciation 330 Cash 337 Contributed Capital 181 Depreciation Expense 370 General and Administrative Expenses 387 Income Tax Expense 332 Interest Revenue 122 Long-Term Debt 226 Other Current Assets 101 Other Long-Lived