Milwaukee Manufacturing Company presents the following partial list of account balances, after adjustments, as of December 31, 2019:

Sales Salaries Expense $ Sales Personnel Travel $ 8,300 27,400 Expenses Property Taxes and Insurance Expense Miscellaneous Administrative 3,000 9,000 Expenses Sales 463,200 Retained Earnings, January 1, 200,800 2016 Interest Revenue 3,200 Depreciation Expense: Sales Equipment 9,000 Office and Administrative 30,000 Advertising Expense 15,700 Salaries Delivery Expenses 11,700 Miscellaneous Rent Revenue 5,900 Loss on Sale of Factory 4,100 Common Stock, $10 par 200,000 Equipment (pretax) Cost of Goods Sold 232,200 Depreciation Expense: Buildings 14,400 and Office Equipment