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 $109,800 295,200 Retained Earnings $483,700 Dividends 65,700 Inventory 333,600 Sales 4,019,900 Estimated Returns Inventory 5,000 Cost of Goods Sold 2,325,200 Office Supplies 10,300 Sales Salaries Expense 653,900 Prepaid Insurance 8,000 Advertising Expense 179,800 Depreciation Expense- Office Equipment 241,500 Store Equipment 35,000 Accumulated Depreciation- Miscellaneous Selling Expense 15,300 Office Equipment 164,100 Store Equipment 753,900 Office Salaries Expense 357,000 Accumulated Depreciation- Rent Expense 52,700 Store Equipment 241,500 Depreciation Expense- Accounts Payable 167,100 Office Equipment 26,400 Customer Refunds Payable 10,000 Insurance Expense 16,300 Salaries Payable 10,700 Office Supplies Expense 9,700 Note Payable Miscellaneous Administrative Exp. 7,000 (final payment due 2024) 350,000 Common Stock 65,000 Interest Expense 10,700 Required: