The following account balances were included in the trial balance of Bramble Corporation at June 30, 2017:

Sales revenue Sales discounts Cost of goods sold Salaries and wages (sales) Sales commission expense Advertising expense (sales) Freight-out Entertainment expense (sales) Telephone and Internet expense (sales) Depreciation of sales equipment 133,100 Repairs and maintenance expense (sales) Miscellaneous expenses (sales) Supplies expense (office) Depreciation of office furniture and equipment 31,150 52,660 98,000 29,630 22,100 15,120 9,530 5,080 6,600 5,115 3,950 7,750 Telephone and Internet expense (office) Salaries and wages (office) Supplies expense (sales) Repairs and maintenance expense (office) Depreciation understatement due to error Miscellaneous expense (office) Sales returns and allowances 2015 (net of tax) Dividend revenue Interest expense Income tax Dividends declared Dividends declared on on preferred shares common shares $2,820 7,920 4,850 10,030 18,400 7,400 62,700 38,300 19,500 9,100 33,400