On December 31, 2019, the balances of the accounts appearing in the ledger of Wyman Company are as follows: Cash Accounts Recevable Merchandise Inventory, January 1, 2019 Estimated Returns Inventory Office Supplies Prepaid Insurance Land Store Equipment Accumulated Depreciation-Store Equipment Office Equipment Accumulated Depreciation-Orrice Equipment Accounts Payable Customer Refunds Payable Salaries Payable Uneamed Rent Notes Payable Shirley Wyman, Capital Shirley Wyman, Drawing Sales $13,500 72,000 257,000 35,000 3,000 4,500 150,000 270,000 55,900 78,500 16,000 27,800 50,000 3,000 8,300 50,000 515,600 25,000 3,280,000 2,650,0OD 93,000 37,000 18,000 300,000 45,000 9,000 6,000 12,000 175,000 28,000 3,000 2,000 1,500 3,500 7,000 2,000 Purchases Returns and Alowances Freight In Sales Salaries Expense Advertising Expense Delivery Expense Miscellaneous Selling Expense Office Salaries Expense Rent Expense Insurance Expense Office Supplies Expense Miscellaneous Administrative Expense Rent Revenue Interest Expense