[The following Information applies to the questions displayed below] Psymon Company, Inc. sells construction equipment. The annual fiscal perlod ends on December 31. The following adjusted trial balance was created from the general ledger accounts on December 31: Account Titles Cash Accounts Recelvable Inventory Property and Equipment Accumulated Depreclation Liabilities Common Stock Retalned Earnings, January 1 Sales Revenue Sales Returns and Allowances Sales DIscounts Cost of Goods Sold Salarles and Wages Expense Office Expense Interest Expenses Income Tax Expense Deblts $53,530 22,400 81,500 61,000 Credits $ 25,600 37,700 112,000 13,800 231,500 8100 0,200 124,400 21,400 22,400 3,100 12,570 Totals $420,600 $420,600