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Exercise 3-16 Presented below are selected account balances for Marin Co. as of December 31, 2017 Inventory 12/31/17 Common Stock Retained Earnings Dividends Sales Returns and Allowances Sales Discounts Sales Revenue $59,550 76,250 44,780 18,160 11,865 15,140 405,210 Cost of Goods Sold Selling Expenses Administrative Expenses Income lax Expense $222,005 15,964 37,422 30,070