The following accounts balance appeared in the adjusted trial balance of Tree Toy Company, a trading firm, at March 31, 2020.

Dr Cr Accounts Payable $ 83,620 Accounts Receivable $ 64,700 Accumulated Depreciation - Buildings $ 18,000 Accumulated Depreciation - Equipment $ 55,000 Buildings $ 180,000 Cash $ 42,560 Common Stock $ 300,000 Cost of Goods Sold $ 450,000 Depreciation Expense $ 29,000 Dividends $ 18,000 Equipment $ 100,000 Gain on Disposal of Plant Assets $ 6,400 Income Tax Expense 10,000 Insurance Expense 8,990 Interest Expense $ 9,700 Interest Payable $ 9,500 Inventory $ 62,700 Land $ 240,000 Mortgage Payable $ 129,000 Prepaid Insurance 18,000 Maintenance and Repairs Expense $ 4,930 Retained Earnings $ 24,890 Salaries and Wages Expense $ 99,000 Sales Revenue $ 643,000 Salaries and Wages Payable $ 86,400 Sales Returns and Allowances 2,150 Utilities Expense 16,080 $ 1,355,810 $1,355,810 Paint X lite