The following information applies to the questions displayed below.l Psymon Company, Inc. sells construction equipment. The annual fiscal period ends on December 31. The following adjusted trial balance was created from the general ledger accounts on December 31 Account Titles Debits Credits 46,220 Cash Accounts Receivable 19,600 Inventory 71,000 54,000 Property and Equipment 22,700 Accumulated Depreciation 32,800 Liabilities 98,000 Common Stock Retained Earnings, January 1 12,400 Sales Revenue 200,000 Sales Returns and Allowances 7,400 Sales Discounts 8,800 107,600 Cost of Goods Sold Salaries and Wages Expense 18,600 19,600 Office Expense Interest Expenses 2,400 Income Tax Expense 10,680 Totals $365,900 $365,900