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The following is a list of the accounts and balances taken from the adjusted trial balance at December 31 2021 for Meilleur Merchants. Meilleur uses a perpetual inventory system and the earnings approach for revenue recognition. The list of accounts is in alphabetical order. All accounts have normal balances. 1 2 3 4 5 Account Accounts payable Accounts receivable Accumulated depreciation building Accumulated depreciation equipment Advertising expense Building S. Meilleur, capital S. Meilleur, drawings Cash Cost of goods sold Depreciation expense Balance Dec. 31 $15,000 30,000 15,500 10,000 4,200 84,600 75,000 28,300 4,500 234,500 6.100 6 7 8 9 10 11 -78 !!! 12 13 14 15 16 17 18 Equipment Freight out Insurance expense Interest expense Interest revenue Land Merchandise inventory Mortgage payable Prepaid insurance Property tax expense Property taxes payable Rent revenue Salaries expense Salaries payable Sales Sales discounts Sales returns and allowances 24,500 670 1,050 2,020 1,310 12,000 105,000 57,600 2,100 1,500 600 1.800 41.900 19 20 21 22 23 24 25 650 26 27 28 421,300 15,500 17,600 Question 2 of 14