he following selected accounts and their current balances appear in the ledger of Kanpur Co. for the fiscal year ended June 30, 20Y7: Account Amount Cash $114,800 Accounts Receivable 311,400 Inventory 348,800 Estimated Returns Inventory 5,000 Office Supplies 10,800 Prepaid Insurance 8,400 Office Equipment 252,500 Accumulated DepreciationOffice Equipment 171,600 Store Equipment 788,300 Accumulated DepreciationStore Equipment 252,500 Accounts Payable 171,700 Salaries Payable 11,200 Customer Refunds Payable 10,000 Estimated Coupons Payable 3,000 Note Payable (final payment due in 20 years) 367,500 Maya Kanpur, Capital 575,100 Maya Kanpur, Drawing 68,700 Sales 4,203,000 Cost of Goods Sold 2,431,100 Sales Salaries Expense 683,600 Advertising Expense 188,000 De