Emax is engaged in the purchase and sale of electronic goods. It has over 65,000 products from more than 300 electronic brands. The company prepares its financial statements at the end of every calendar year. The following are the account balances taken from the unadjusted trial balance of the company as on December 31, 2019.

Withdrawals 3,100

Following are the additional information given by the company at the end of the year.

(i) Physical count of inventory shows that the cost of inventory available in hand on

December 31 is OMR 21,000.

(ii) Insurance expired for the year OMR 300.

(ii) InventorysoldonFOBdestinationofOMR200whichisintransitiserroneouslytreated

as sale and excluded from year-end inventory.

(iv) Goods returned by customers OMR 2,000 is not recorded in the books.

Amount (OMR) 16,300 11,300 1,250 5,850 11,400 40,600 8,100 227,400 800 balance of the company as on December 31, 2019. Account Accounts Payable Accounts Receivable Accumulated Depreciation - Office Equipment Accumulated Depreciation - Store Equipment Advertising Expense Capital Cash Cost of Goods Sold Depreciation Expense - Office Equipment Depreciation Expense - Store Equipment Insurance Expense Merchandise Inventory Office Equipment Office Salaries Expense Office Supplies Office Supplies Expense Prepaid Insurance Rent Expense, Office space Rent Expense, Selling space Salaries Payable Sales Sales Discounts Sales Returns and Allowances Sales Salaries Expense Store Equipment Store Supplies Store Supplies Expense 3,100 400 21,200 4,400 25,000 350 1,900 350 800 8,000 1,000 318,000 3,800 1,900 18,600 29,800 200 1,100