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Valley Company's adjusted account balances from its general ledger on August $31,$ its fiscal year$-$end, follows. It categorizes the following accounts as selling expenses: sales salaries expense, rent expense$-$selling space, store supplies expense, and advertising expense. It categorizes the remaining expenses as general and administrative.

$\backslash$table$[[$Adjusted Account Balances,Debit,Credit$],[$Merchandise inventory $($ending$),$$$36,500,],[$Other $($non$-$inventory$)$ assets,$146,000,],[$Total liabilities,,$42,158],[$K$.$ Valley, Capital,$121,098,],[$K$.$ Valley, Withdrawals,$8,000,],[$Sales$,3,820,249,660],[$Sales discounts,$16,478,],[$Sales returns and allowances,$96,761,],[$Cost of goods sold,$34,203,],[$Sales salaries expense,$11,734,],[$Rent expense$-$Selling space,$2,996,],[$Store supplies expense,$21,221,],[$Advertising expense,$31,208,],[$Office salaries expense,$2,996,],[$Rent expense$-0$ffice space,$999,],[$Office supplies expense,$$412,916,$$$412,916$