The following account balances were included in the trial balance of Metlock Corporation at June 30, 2020. Depreciation expense (office furniture and equipment) Sales revenue $1,588,850 Sales discounts 31,500 Property tax expense Cost of goods sold 905,200 Bad debt expense (selling) Salaries and wages expense (sales) 57,360 Maintenance and repairs expense (administration) Sales commissions 99,490 Office expense Travel expense (salespersons) 33,800 Sales returns and allowances Delivery expense 22,030 Dividends received Entertainment expense 15,000 Interest expense Telephone and Internet expense (sales) 9,200 Income tax expense Depreciation expense (sales equipment) 4,659 Depreciation understatement due to error-2017 (net of tax) Maintenance and repairs expense (sales) 5,870 Dividends declared on preferred stock Miscellaneous selling expenses 5,176 Dividends declared on common stock Office supplies used 3,606 Telephone and Internet expense (administration) 2,678