The following is a partial trial balance for General Lighting Corporation as of December 31, 2021:

Account Title	Debits	Credits
Sales revenue		$1300000
Interest revenue		$30000
Gain on sale of investments		$50000
Cost of goods sold	$720000
Selling expense	$160000
General and administrative expense	$75000
Interest expense	$40000
Interest tax expense	$130000

There were 100,000 shares of common stock outstanding throughout 2021.