The Crane's Corner, a company that sells video games and related items, had the following account balances at the end of June 2024: Cost of goods sold $98,100 Common shares 36,800 Advertising expense 7,400 Equipment 15,900 Depreciation expense 1,590 Dividends declared 3,680 Accounts payable 15,000 Inventory 28,200 Wages expense 39,400 Sales revenue 195,500 Accounts receivable 13,200 Rent expense 14,900 Cash 47,930 Prepaid rent 5,400 Wages payable 6,800 Retained earnings (as at July 1, 2023) 21,600