Multiple step income statement and balance sheet The following selected accounts and their current balances appear in the ledger of Kanpur Co. for the fiscal year ended June 30, 2017: Cash Accounts Receivable $116,400 310,400 Inventory 353,900 Estimated Returns Inventory 5,000 Office Supplies 11,000 Prepaid Insurance 8,500 Office Equipment 256,200 Accumulated Depreciation-Office Equipment 174,100 Store Equipment 799,800 Accumulated Depreciation-Store Equipment 256,200 Accounts Payable Salanes Payable Customer Refunds Payable Estimated Coupons Payable 174,300 11,300 10,000 3,000 Note Payable (final payment due in 20 years) 372,500 Common Stock Retained Earnings Dividends Sales 65,300 513,2001 69,700 4,264,500