The accountant for Polo's Pet Shop prepared the following list of account balances from the entity's records for the financial year ended June 30, 2021: Sales Revenue $196,000 Cash $25,000 Accounts Receivable 14,500 Cost of Goods Sold 45,000 Equipment 56,000 Polo, Capital1 July 2020 22,000 Accounts Payable 17,000 Notes Payable 15,000 General & Admin 32,000 Inventory 1,500 Expense Selling Expense 6,000 Accumulated 12,000 Depreciation Mortgage Payable 5,000 Land 66,000 Interest Expense 21,000