Selected account balances from the adjusted trial balance for Olinda Corporation as of its calendar year end December 31, 2013, follow 4,000 a. Interest revenue 34,000 b. Depreciation expense-- Equipment. 25,850 c. Loss on sale of equipment 44,000 d. Accounts payable 106,400 e. Other operating expenses 7 l,600 Accumulated depreciation- Equipment 44,000 g. Gain from settlement of lawsuit 174,500 h, Accumulated depreciation Buildings 18,250 i. Loss from operating a discontinued segment (pretax) 29,120 j. Gain on insurance recovery of tornado damage (pretax and extraordinary) 998,500 k. Net sales 52,000 I. Depreciation expense-Buildings 6,000 m, Correction of overstatement of prior year's sales (pretax) 34,000 n, Gain on sale of discontinued segment's assets (pretax) 23,750 o. Loss from settlement of lawsuit p. Income taxes expense 482,500 q. Cost of goods sold