Presented below is information related to Ivanhoe Company, owned by D. Flamont, for the month of January 2021.

Ending inventory per perpetual records		$21,600		Insurance expense		$10,700
Ending inventory actually on hand		17,200		Rent expense		20,300
Cost of goods sold		215,000		Salaries expense		56,100
Freight out		6,600		Sales discounts		9,700
				Sales returns and allowances		13,200
				Sales		382,000