Palisade Creek Co$.$ is a retail business that uses the perpetual inventory system. The account balances for Palisade Creek as of May $1,20$Y$6($unless otherwise indicated$),$ are as follows. Assume all accounts have normal balances$\mathrm{.}110$ Cash$$83,600312$ Dividends$$135,000112$ Accounts Receivable$233,900410$ Sales$5,069,000115$ Inventory$624,400510$ Cost of Goods Sold$2,823,000116$ Estimated Returns Inventory$28,000520$ Sales Salaries Expense$664,800117$ Prepaid Insurance$16,800521$ Advertising Expense$281,000118$ Store Supplies$11,400522$ Depreciation Expense$123$ Store Equipment$569,500523$ Store Supplies Expense$124$ Accumulated DepreciationStore Equipment$56,700529$ Miscellaneous Selling Expense$12,600210$ Accounts Payable$96,600530$ Office Salaries Expense$382,100211$ Salaries Payable $531$ Rent Expense$83,700212$ Customers Refunds Payable$50,000532$ Insurance Expense$310$ Common Stock$100,000539$ Miscellaneous Administrative Expense$7,800311$ Retained Earnings$585,300539$