Presented below is information for Cullumber Company for the month of January 2017 Cost of goods sold Freight-out Insurance expense Salaries and wages expense 60,200 Sales revenue Income tax expense $33,000 8,800 18,600 393,500 5,300 Other comprehensive income (net of $400 tax) 2,000 $205,200 Rent expense 8,200 Sales discounts 13,600 Sales returns and allowances