Question $2$ of $2$

$\backslash$table$[[$Sales Returns and Allowances,$8,800],[$Cost of Goods Sold,$497,300],[$Salaries and Wages Expense,$139,800],[$Advertising Expense,$13,900],[$Utilities Expense,$12,200],[$Maintenance and Repairs Expense,$16,400],[$Freight$-$Out,$23,{600}_{?}$