Sunland Department Store is located in midtown Metropolis. During the past several years, net income has been declining because suburban shopping centers have been attracting business away from city areas. At the end of the company's fiscal year on November 30, 2025, these accounts appeared in its adjusted trial balance. Accounts Payable $31,600 Accounts Receivable 20,500 Accumulated Depreciation-Equipment 81,600 Cash 9,600 Common Stock 42,000 Cost of Goods Sold 742,000 Freight-Out 7,540 Equipment 190,900 Depreciation Expense 16,500 Dividends 14,400 Gain on Disposal of Plant Assets 2,400 Income Tax Expense 12,000 Insurance Expense 10,800 AC Interest Expense 6,000 Vie Inventory 31,300 Acto Notes Payable 52.200