is from the djuster Accounts payable $144,720 Equipment $1,020,600 Accounts receivable 201,960 Income tax expense 65,880 Accumulated depreciation-buildings 105,840 Insurance expense 126,360 Accumulated depreciation-equipment 245,160 Inventory 250,560 Advertising expenses 120,960 Land 1,188,000 Buildings 462,240 Loan payable (due in 2 years) 2,106,000 Cash 76,680 Prepaid expenses 31,320 Common shares 248,400 Property tax payable 19,440 Cost of goods sold 1,203,120 Refund liability 22,680 Deferred revenue 34,560 Salaries expense 838,080 Depreciation expense 203,040 Salaries payable 28,080 Sales 2,833,920