The accounting records of Laurent Company provided the following data: Statement of Comprehensive Income For year ended 31 December 20X8 Sales Cost of goods sold Depreciation expense Operating expenses $935,800 (561,400) (13,300) (200,000) Net earnings and comprehensive $ 161,100 income Statement of Financial Position At 31 December 20X8 20X7 Debits Cash $ 104,700 $ Accounts receivable 54,900 57,900 Inventory 76,200 60,900 Investment, long term Capital assets 9,100 182,000 283,500 Total debits $ 519,300 $309,900 Credits Bank overdraft $ 15,200 Accumulated 43,700 30,400 depreciation Accounts payable 37,500 18,200