The Artisan Wines is a retail store selling vintage wines. On December 31, 2019, the firm's general ledger contained the accounts and balances below. All account balances are normal Artisan Wines Year Ended December 31, 2019 Trial Balance Adjusted Trial Balance Income Statement 27,486.00 27,486.00 1,080.00 11,100.00 14,100.00 11,100.00 $27,486.00 1,080.00 11,100.00 Accounts Receivable Merchandise Inventory Store Equipment Accumulated Depreciation-Store Equipment Office Equipment Accumulated Depreciation-Office Equipment Notes Payable, due 2020 Accounts Payable Wages Payable Social Security Tax Payable Medicare Tax Payable Unearned Scminar Fecs Interest Payable Vincent Arroyo, Capit Vincent Arroyo, Drawing 20,500.00 20,500.00 20,500.00 5,000.00 2,320.00 15,500.00 1,805.00 15,500.00 3,300.00 2,200.00 1,100.00 1,100.00 36,270.00 13,210.00 14,100.00 11,100.00 14,100.00 11,100.00 14,100.00 11,100.00 144,970.00 144,970.00 144,970.00 Sales Discounts 2,200.00 86,500.00 86,500.00 Purchases Returns and Allowances Freight In 12,300.00 12,300.00 23,700.00 Payroll Taxes Expense Depreciation Expense-Store Equipment Depreciation Expense Office Equipment Advertising Expense Supplies Expense Interest Expense $206, 265.00 $206, 265.00 $32, 628.40 $32, 628.40 $221, 898.40 $221, 898.40 $143,957.40 $159,180.00 $77,941.00 $62,718.40 $159,180.00 $159,180.00 $77,941.00 $77,941.00