The Artisan Wines is a retail store selling vintage wines. On December 31, 20X1, the firm's general ledger contained the accounts and balances below. All account balances are normal. Cash Accounts Receivable $ 29,990 400 Prepaid Advertising 1,080 Supplies 200 Merchandise Inventory 14,000 Store Equipment 24,000 Accumulated Depreciation-Store Equipment 2,000 Office Equipment 4,000 Accumulated Depreciation-Office Equipment 1,000 Notes Payable, due 20x2 10,000 Accounts Payable 2,605 Wages Payable Social Security Tax Payable Medicare Tax Payable Unearned Seminar Fees 14,000 Interest Payable Vincent Carbone, Capital 31,700 Vincent Carbone, Drawing 13,110 Income Summary Sales 148,970 Sales Discounts 100 Seminar Fee Income Purchases 90,000 Purchases Returns and Allowances 2,000 Freight In 175 Rent Expense 12,200 Wages Expense 20,000