Problem 5-4A (Part Level Submission) ore is located in midtown Metropolils. During the past several years, net income has been declining because suburban shopping centers have been attracting business away from city areas. At the end of the company's fiscal year on November 30, 2017, these accounts appeared in its adjusted trial balance. Accounts Payable Accounts Receivable Accumulated Depreciation-Equipment Cash Common Stock Cost of Goods Sold Freight-Out Equipment Depreciation Expense Dividends Gain on Disposal of Plant Assets Income Tax Expense Insurance Expense Interest Expense Inventory Notes Payable Prepaid Insurance Advertising Expense $ 34,304 22,016 87,040 10,240 44,800 786,304 7,936 200,960 17,280 15,360 12,800 11,520 6,400 3,536 55,680 7,680 42,880