The following accounts listed in alphabetical order are selected items from the accounting records of Sheffield Limited. All balances are normal balances from the December 31, 2020 trial balance. Sheffield Limited has a 30% income tax rate. Accounts receivable 89,700 Loss from disposal of capital assets T,300 Accumulated depreciation 91,300 Loss on disposal from discontinued segment ?,300 Bad debts expense 7,200 Ofce rent expense 9,800 Common dividends declared 6,900 Office salaries expense 8,400 Common shares - 10,000 outstanding 12,800 Operating loss from discontinued segment 13,600 Cost of goods sold 96,400 Preferred dividends declared 9,400 Depreciation expense - delivery van 11 ,700 Preferred shares - 20,000 outstanding 21,000 Depreciation expense - office furniture 11,900 Salaries Payable 6,900 Dividend revenue 5,800 Sales 220,000 Income tax expense ? Sales discounts 5,800 Interest expense 16,900 Sales salaries expense 6,400 Interest payable 8,800 Unearned revenue Z100