Selected accounts for Kingbird, Inc., a private company following ASPE, as at December 31, 2023, are as follows: Inventory $60,100 Sales Returns and Allowances $2,060 FV-NI Investments 24,100 Cost of Goods Sold 226,000 Retained Earnings 45,100 Administrative Expenses 30,800 Dividends 18,000 Income Tax Expense 29.250 Sales Revenue 394,000 Investment Income 3,100 Sales Discounts 4,930