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Year Ended December 31, 2021 Sales $ Cost of Goods Sold Cost of Goods Sold Gross profit Other revenues and expenses Depreciation Expense $ Insurance Expense Salaries Expense Total operating expenses Income before income tax Income Tax Net income $ The following selected accounts from Crane Corporation's general ledger are presented below for the year ended December 31, 2021 $86,240 Equipment $1.464,320 Accounts payable Accounts receivable Accumulated depreciation-equipment 130,240 Income tax expense 116.160 504,240 112.640 Cash 10,560 329,120 Insurance expense Inventory Prepaid expenses Retained earnings Common shares 264,000 39,600 1,694,000 Cost of goods sold 594,880 810,480 Salaries expense 244,640 Depreciation expense Sales 3,502,400 Year Ended December 31, 2021 Revenues Sales $ Expenses Cost of Goods Sold $ Depreciation Expense Insurance Expense Salaries Expense Income before income tax Income Tax Expense Net income $