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NAREVIEWKOTO Company provided the following information: Accounts receivable turnover 4 to 1 Advertising 100,000 Auditing and accounting fees 60.000 Delivery expense 60,000 Depreciation on delivery truck 2,600 Depreciation on factory machine 2,500 Depreciation on office equipment 2,000 Freight out 265,000 Gain on sale of equipment 15,000 Insurance 40,000 Interest on inventory loan 25,000 Inventory turnover 5 to 1 Inventory, beginning 1,000,000 Inventory, ending 1,400,000 Loss on abandoned data processing equipment 12.500 Loss on credit risk of a financial liability at FVPL 261,000 Loss on sale of long-term investment 22,000 Net accounts receivable, beginning 2,250,000 Net accounts receivable, ending 2,750,000 Net remeasurement loss on defined benefit plan 456,000 Officer's salaries 125,000