The adjusted trial balance of Bennett Company contained the following information: Debit Credit Sales Revenue $530,000 Sales Returns and Allowances $12,000 Sales Discounts 7,000 Cost of Goods Sold 318,000 Freight-Out 2,000 Advertising Expense 15,000 Interest Expense 13,000 Salaries and Wages Expense 90,000 Utilities Expense 23,000 Depreciation Expense 12,000 Interest Revenue 37,000