The Artisan Wines is a retail store selling vintage wines. On December 31, 20X1, the firm's general ledger contained the accom balances below. All account balances are normal. Cash Accounts Receivable $ 41,248 570 Prepaid Advertising 908 Supplies 370 Merchandise Inventory 15,700 Store Equipment 25,700 Accumulated Depreciation-Store Equipment 3,700 Office Equipment 5,700 Accumulated Depreciation-Office Equipment 1,850 Notes Payable, due 20X2 27,000 Accounts Payable 2,775 Wages Payable Social Security Tax Payable Medicare Tax Payable Unearned Seminar Fees 8,500 Interest Payable Vincent Carbone, Capital 33,400 Vincent Carbone, Drawing 14,810 Income Summary Sales 157,470 Sales Discounts 270 Seminar Fee Income Purchases 91,700 Purchases Returns and Allowances 1,700 Freight In 260 Rent Expense 13,900 Wages Expense 22,000 Payroll Taxes Expense Depreciation Expense-Store Equipment Depreciation Expense-Office Equipment Advertising Expense 3,047 Supplies Expense Interest Expense 220