The following account balances were included in the trial balance of Bramble Corporation at June 30, 2022. Depreciation Expense (office furniture and equipment) Sales Revenue $1,673,600 Sales Discounts 32,720 Property Tax Expense Cost of Goods Sold 950,120 Bad Debt Expense (selling) Salaries and Wages Expense (sales) 59,310 Maintenance and Repairs Expense (administration) Sales Commissions 104,080 Office Expenses Travel Expense (salespersons) 30,940 Sales Returns and Allowances Delivery Expense 22,320 Dividend Revenue Entertainment Expense 15,760 Interest Expense Telephone and Internet expense (sales) 9,820 Income Tax Expense Depreciation Expense (sales equipment) 1,690 Depreciation Understatement due to Error-2020 (net of tax) Maintenance and Repairs Expense (sales) 6,260 Dividends (declared on preference shares) Miscellaneous Selling Expenses 5,070 Dividends (declared on ordinary shares) Supplies Expense 4,060 Telephone and Internet Expense (administration) 3,560 The Retained Earnings account had a balance of $356,700 at July 1, 2021. There are 84,800 ordinary shares outstanding.