SYDMEL Publishers$$ selected accounts as of $30$ November $2021$ follow:

Selling expenses

$$18100$

Inventory

$$44000$

Furniture

$37300$

Cash

$36100$

Sales returns and allowances

$4000$

Loan payable

$21700$

Salary payable

$1400$

Accumulated depreciation

$23100$

Alawa, capital

$29400$

Cost of sales

$54000$

Sales revenue

$120200$

Sales discounts

$2400$

Accounts payable

$13400$

General expenses

$9300$