The following is a listing of some of the balance sheet accounts and all of the income statement accounts for Mulberry Street Sportswear as they appear on the 12/31 11 adjusted trial balance. Accounts Payable 12,000 Accounts Receivable 22.000 Advertising Expense 17,500 Cost of Goods Sold 133.000 Delivery expense 7100 Insurance Expense 1.000 Interest Expense 4.000 Merchandise Inventory 22.200 Rent Expense 16.400 Sales 270,000 Sales Discounts 9,900 Sales R &A 35,500 Unearned Revenue 4.750 5.00 points