Mountain Sports, Inc., is a retailer that has engaged you to assist in the preparation of its financial statements at December 31, 2021. Following are the correct adjusted account balances, in alphabetical order, as of that date. Each balance is the normal balance for that account. (Hint: The normal balance is the same as the debit or credit side that increases the account.) Accounts payable Accounts receivable Accumulated depreciation: office equipment Additional paid-in capital (common stock) Bonds payable (due December 31, 2024) Cash Common stock (1,800 shares, $10 par value) Cost of goods sold Deferred income taxes Depreciation expense: office equipment Dividends declared $ 12,750 2,600 12,000 13,000 22,500 19,200 18,000 100,575 5,750 2,750 5,000 8,190 Income tax expense Insurance expense 900