Jim Panzie owns a portable pet store which uses the perpetual inventory system. The book keeper Sally Mander has provided the following partial list of account balances (in alphabetical order) on December 15, 2021:

Accounts Payable Accounts Receivable Accumulated Amortization Allowance for Doubtful Accounts Cash Cost of Goods Sold J. Panzie, Capital J. Panzie, Withdrawals Equipment Interest Earned Inventory Rent Expense Salaries Expense Sales Discounts Sales Returns and Allowances Sales Supplies Uneamed Sales $ 21,600 23,200 64,600 2,000 10,400 687,000 402,000 92,000 180,000 4,000 143,000 200,000 155,000 10,300 32,900 1,045,200 14,600 9,000 Accounts Payable Accounts Receivable Accumulated Amortization Allowance for Doubtful Accounts Cash Cost of Goods Sold J. Panzie, Capital J. Panzie, Withdrawals Equipment Interest Earned Inventory Rent Expense Salaries Expense Sales Discounts Sales Returns and Allowances Sales Supplies Uneamed Sales $ 21,600 23,200 64,600 2,000 10,400 687,000 402,000 92,000 180,000 4,000 143,000 200,000 155,000 10,300 32,900 1,045,200 14,600 9,000