ess The following selected information is for Oriole Company for the year ended January 31, 2021: Freight in Freight out Insurance expense Interest expense Merchandise inventory, beginning Merchandise inventory, ending O.G. Pogo, capital O.G. Pogo, drawings Purchases $6,500 7.100 12,000 6,000 61.200 42,000 105,000 42.200 212.000 Purchase discounts Purchase returns and allowances Rent expense Salaries expense Salaries payable Sales Sales discounts Sales returns and allowances Unearned sales revenue $12,000 16,000 20.100 61.000 2.500 320,000 14,000 20.200 4,500 (a)