Presented below is selected information related to Carla Vista Co. for the year ended January 31, 2027. Insurance expense $12,420 Ending inventory per perpetual records $26,760 Rent expense 23,180 Ending inventory actually Salaries and wages expense 57.530 on hand 26,060 Sales discounts 10.410 Cost of goods sold 210,670 Sales returns and allowances 15,010 Freight-out 7.100 Sales revenue 408,940