Healthy Eating Foods Company is a distributor of nutritious snack foods such as granola bars. On December 31, 20X1, the firm's general ledger contained the accounts and balances that follow. ACCOUNTS AND BALANCES Cash Accounts Receivable $ 30,300 Dr. Allowance for Doubtful Accounts Merchandise Inventory Supplies: 35,400 Dr. 440 Cr. 86,200 Dr. 10,600 Dr. Prepaid Insurance Office Equipment Accumulated Depreciation-Office Equipment Warehouse Equipment Accumulated Depreciation-Warehouse Equipment Notes Payable-Bank 5,640 Dr. 9,700 Dr. 2,670 Cr. 34,200 Dr. 10,000 Cr. 33,000 Cr. Accounts Payable Interest Payable. Social Security Tax Payable Medicare Tax Payable Federal Unemployment Tax Payable State Unemployment Tax Payable Salaries Payable Phillip Tucker, Capital Phillip Tucker, Drawing Sales Sales Returns and Allowances Purchases Purchases Returns and Allowances Income Summary Rent Expense Telephone Expense Salaries Expense Payroll Taxes Expense Supplies Expense 12,400 Cr. 1,700 Cr. 390 Cr. 118,262 Cr. 57,000 Dr. 655,778 Cr. 10,200 Dr. 351,000 Dr. 9,400 Cr. 36,200 Dr. 2,400 Dr. 162,000 Dr. 13,200 Dr. Insurance Expense Depreciation Expense-Office Equipment Depreciation Expense-Warehouse Equipment Uncollectible Accounts Expense