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 $117,500 318,900 Inventory 357,200 Estimated Returns Inventory 5,000 Office Supplies 11,100 Prepaid Insurance 8,600 Office Equipment 258,600 Accumulated Depreciation-Office Equipment 175,700 Store Equipment 807,300 Accumulated Depreciation-Store Equipment 258,600 Accounts Payable Salaries Payable Customer Refunds Payable Estimated Coupons Payable 176,000 11,400 10,000 3,000 Note Payable (final payment due in 20 years) 375,000 Common Stock Retained Earnings Dividends 72,500 517,900 70,400 19