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Adjusted Account Balances Debit Credit Merchandise inventory (ending) Other (noninventory) assets Total liabilities K. Valley, Capital K. Valley, Withdrawals Sales Sales Discounts Sales returns and allowances Cost of goods sold Sales salaries expense Rent expense--Selling space Store supplies expense Advertising expense Office salaries expense Rent expense--office space Office supplies expense Totals 41,000 130,400 \begin{tabular}{rr} & 25,000 \\ & 104,550 \\ 8,000 & \\ & 225,600 \\ 2,250 & \\ 12,000 & \\ 74,500 & \\ 32,000 & \\ 8,000 & \\ 1,500 & \\ 13,000 & \\ 28,500 & \\ 3,600 & \\ 400 & \\ \hline 355,150 & 355,150 \\ \hline \end{tabular} Merchandise inventory (beginning) 25,400 Invoice cost of merchandise purchases 92,000 Purchases discounts received 2,000 Purchases returns and allowances 4,500 Cost of transportation-in 4,600 Cost of Goods Sold: Beginning Merch Inventory Total cost of purchases Merchandise available for sale Ending Merch Inventory Cost of goods sold