Jordan Sales Company (organized as a corporation on April 1, 2014) has completed the accounting cycle for the second year ended March 31, 2016. Jordan also has completed a correct trial balance as follows JORDAN SALES COMPANY Trial Balance At March 31, 2016 Account Titles Debit Credit 49,100 Accounts receivable Office supplies Inventory Automobiles (company cars) S13,200 Ofrice equipment Accumulated depreclation, office equipment Accounts payable Income taxes payable Salaries and commissions payable Note payable, long-term Captal stock (par $1:32100 shares) Paid-in capital Retained earnings (on April 1, 2015) DIvidends declared and paid during the 32,100 11,400 current year Sales revenue Cost of goods sold Operating expenses (detail omitted to 1B,600 conserve time) Depreclation expense (on autos and Including S300 on office equipment) Interest expense Income tax expense (not yet computed) 1,400 218,800 218,800