$\backslash$table$[[$Account Titles,Debits,Credits$],[$Cash$,49,310,],[$Accounts Receivable,$20,800,],[$Inventory$,75,500,],[$Property and Equipment,$57,000,],[$Accumulated Depreciation,,$23,900],[$Accounts Payable,$34,900,],[$Common Stock,,$104,000],[$Retained Earnings, January,$13,000,],[$Sales Revenue,,$196,400],[$Cost of Goods Sold,$114,800,],[$Salaries and Wages Expense,$19,800,],[$office Expense,$20,800,],[$Interest Expense,$2,700,],[$Income Tax Expense,$11,490,],[$Totals$,$$$372,200,$$$372,200$