Part 1 and Part ?t neimal taiances: 118 Store Supplies 11,400 123 Store Equipmenk 124 Accumulated Depreciation-Store Equipment 56,700 210 Accounts Payable 95,600 211 Salaries Payabie 212 Customers Refunds Payable 310 Common Stock 311 Retained Earnings 312 Divldends 410 Sales 5,069,000 510 Cost of Goods Sold 2,823,000 520 Sales Salaries Expense 664,800 521 Advertising Expense 281,000 522 Depreciation Expense 523 Store Supplies Expense 529 Miscellaneous Selllng Expense 12,600 530 Omice Salaries Expense 382,100 531 Rent Expense 83,700 532 Insurance Expense 539 Miscellaneous Administrative Expense ou must complete parts 1,2,3,4,6,7,8 and 9 before attempting to complete part 10. Part 5 is the optional worksheet. repare a post-closing trial balance. If an amount box does not require an entry, leave it blank. Part 1 and Part ?t neimal taiances: 118 Store Supplies 11,400 123 Store Equipmenk 124 Accumulated Depreciation-Store Equipment 56,700 210 Accounts Payable 95,600 211 Salaries Payabie 212 Customers Refunds Payable 310 Common Stock 311 Retained Earnings 312 Divldends 410 Sales 5,069,000 510 Cost of Goods Sold 2,823,000 520 Sales Salaries Expense 664,800 521 Advertising Expense 281,000 522 Depreciation Expense 523 Store Supplies Expense 529 Miscellaneous Selllng Expense 12,600 530 Omice Salaries Expense 382,100 531 Rent Expense 83,700 532 Insurance Expense 539 Miscellaneous Administrative Expense ou must complete parts 1,2,3,4,6,7,8 and 9 before attempting to complete part 10. Part 5 is the optional worksheet. repare a post-closing trial balance. If an amount box does not require an entry, leave it blank