Presented below is information related to Garland Co. for the month of January 2017.

Exercise 5-8 Presented below is information related to Garland Co. for the month of January 2017 Ending inventory per Insurance expense Rent expense Salaries and wages expense Sales discounts Sales returns and allowances Sales revenue $11,100 20,100 55,100 10,100 14,100 401,000 $21,610 perpetual records Ending inventory actually on hand Cost of goods sold Freight-out 21,110 208,100 6,510