The 2022 ending balances, after adjusting entries, for Cordray Inc.'s accounts are shown here. Account Balance Cash $ 20,000 Accounts receivable 35,000 Inventory 5,000 Prepaid rent 50,000 PP&E 100,000 Accumulated depreciation 30,000 Accounts payable 25,000 Wages payable 2,000 Common stock capital 98,000 Retained earnings 29,000 Advertising expense 4,000 Cost of goods sold 180,000 Depreciation expense 15,000 Rent expense 30,000 R&D expense 12,000 Sales revenue 338,000 Wages and benefits expense. 71,000