On March 31, 20Y4, the balances of the accounts appearing in the ledger of Danns Furnishings Company, a furniture wholesaler, are as follows: Accumulated DepreciationBuilding $737,400 Merchandise Inventory $1,003,450 Administrative Expenses 563,100 Notes Payable 259,650 Building 2,542,250 Office Supplies 19,150 Cash 183,650 Salaries Payable 7,750 Cost of Merchandise Sold 3,623,750 Sales 6,666,300 Interest Expense 9,950 Selling Expenses 742,600 Kathy Melman, Capital 1,583,900 Store Supplies 93,700 Kathy Melman, Drawing 166,850