Principles of Cost Accounting, Chapter 4, problem 20R.

Step 2 #18 shows a T-account with

Sales	Sales
To COGS 84250	Accounts Receivable 126,375
To Cost of Sales 8680
To retained Earnings 33445
126,375	126,375

I do not understand where these numbers came from, please explain, Thanks!

I am unable to add more data to this question, as I can explain all of the other T-accounts, but these numbers do not seem to come from anywhere. For example one line says to retained earnings with 33445, but the retained earnings t-account does not show the 33445 number.