Ivanhoe Grove Hardware has the following balances in the company ledgers for the year ending December 31: Mortgage Payable Prepaid Insurance Short-term investments Common Shares Cash Advertising Accounts Receivable Sales revenue Accounts Payable Buildings (Net) Cost of Goods Sold Note Payable (due in 9 months) Retained Earnings (Beg Bal-Jan 1) $75,500 $4,200 Land $9,200 $10,400 $2,200 $50,900 $14,900 $601,600 $15,200 $100,800 $297,900 $9,400 $41,100 Interest Expense Office salaries Sales Salaries Supplies expense Insurance expense Depreciation expense Income tax expense Dividend Payments Interest Income Inventory $5,100 $22,100 $66,500 $101,300 $21,000 $9,600 $18,300 $14,600 $9,000 $12,500 $18,100