he following information applies to the questions displayed below.$]$

Jordan Sales Company $($organized as a corporation on April $1,2021)$ has completed the accounting cycle for the second year, ended March $31,2023.$ Jordan also has completed a correct trial balance as follows:

JORDAN SALES COMPANY

Trial Balance

At March $31,2023$

$6$

Account Titles

Cash

Accounts receivable

Office supplies inventory

Automobiles $($company cars$)$

Accumulated depreciation, automobiles

Office equipment

Accumulated depreciation, office equipment

Accounts payable

Income taxes payable

Salaries and commissions payable

Note payable, long$-$term

Capital stock $($par $$1$; $32,300$ shares$)$

Paid$-$in capital

Retained earnings $($on April $1,2022)$

Dividends declared and paid during the current year

Sales revenue

Cost of goods sold

Operating expenses $($detail omitted to conserve time$)$

Depreciation expense $($on autos and including $$500$ on office equipment$)$

Interest expense

Income tax expense $($not yet computed$)$

Totals

Debit

$ $58,900$

$49,100$

$1,200$

$34,100$

$3,300$

Credit

$ $13,400$

$900$

$21,100$

$0$

$1,700$

$32,100$

$32,300$

$4,200$

$6,700$

$105,200$

$10,900$

$32,500$

$18,400$

$8,000$

$1,200$

$

$217,600$