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ygoodssold Problem 5-9B uses the perpetual inventory system, has the followin Singleton Sports Products, which August 31, dusting account balances (in alphabetical order) on Accounts Payable....................... counts 61,500 prepar- Accounts Receivable 's financial 64,700 perpetual Accumulated Amortization-Equipment 124,000 Dry Sstem 14,400 Cash C. Singleton, Capital 305,100 c, Singleton, Withdrawals 62,400 Cost of Goods Sold. 789,900 Equipment 336,000 Interest Earned 2,600 Inventory 248,400 operating Expe enses.............................................................. 541,200 Sales Discounts 36,200 Sales Returns and Allowances 48,600 Sales Revenue 1,640,000 Supplies Unearned Sales Revenue 27,600 Note: For simplicity, 36,200 alloperating expenses have been summarized in the account operating