The following account balances were included in the trial balance of Novak Corporation at June 30, 2023: Sales revenue $1,843,850 Telephone and Internet expense (office) $3,520 Cost of goods sold 1,061,770 Salaries and wages (office) 8,220 Salaries and wages expense (sales) 52,860 Supplies expense (sales) 5,450 Sales commission expense 97,600 Repairs and maintenance expense (office) 9,830 Depreciation understatement due to error-2021 Advertising expense (sales) 29,430 19,200 (net of tax of $3,300) Freight out 21,500 Miscellaneous expense (office) 6,700 Entertainment expense (sales) 15,420 Dividend revenue 38,700 Telephone and internet expense (sales) 9,430 Interest expense 19,900 Depreciation of sales equipment 5,180 Income tax expense 134,000 Repairs and maintenance expense (sales) 6,700 Dividends declared on preferred shares. 9,965 Miscellaneous expenses (sales) 5,015 Dividends declared on common shares 33,000 Supplies expense (office) 4,050 Depreciation expense on office furniture 7.550 and equipment