Lansing Company's current$-$year income statement and selected balance sheet data at December $31$ of the current and prior years follow.

$\backslash$table$[[$LANSING COMPANY$],[$Income Statement,$],[$For Current Year Ended December,$31],[$Sales revenue,$133,200],[$Expenses$,54,000],[$Cost of goods sold,$18,000],[$Depreciation expense,$30,000],[$Salaries expense,$10,200],[$Rent expense,$5,000],[$Insurance expense,$4,800],[$Interest expense,$4,000],[$Utilities expense,$$7,200$