The following are selected accounts and account balances of Sawyer Company on May 31 Debit Credit Cash $12,523 Accounts Receivable 23.052 Inventory 16,300 Office Equipment 35.860 Accumulated Depreciation $10.540 Notes Payable 3.400 Accounts Payable 3,500 Sales Revenue 47.872 Gain on Sale of Office Equipment 400 Cost of Goods Sold Utilities Expense 22.354 1.124