Exercise 5-9 (Part Level Submission) The following selected accounts from Okanagan Corporation's general ledger are presented below for the year ended December 31, 2018 Accounts receivable Accumulated depreciation-equipment Advertising expense Common shares Cost of goods sold Depreciation expense Dividends declared Equipment Freight out Income tax expense Insurance expense Interest expense Interest revenue Inventory Prepaid expenses Rent revenue Retained earnings Salaries expense $277,000 724,000 57,000 263,000 1,061,000 125,000 162,000 1,350,000 27,000 72,000 21,000 63,000 31,000 89,000 33,000 22,000 570,000 762,000 2,598,000 19,000 42,000 18,000 Sales discounts Sales returns and allowances Unearned revenue