The following is an alphabetical listing of the accounts and their adjusted balances of Wallace Retailers as at their year end date June 30, 2019. Assume the owner invested an additional $3,000 into the business during the year. This amount is included in the balance of the Capital account shown below. Account Title Debit Credit Accounts Payable 6,800 Accounts Receivable 6.700 Accumulated Depreciation 4,100 Bank Loan 21,000 Cash 17.200 Cost of Goods Sold 30,600 Depreciation Expense 300 Equipment 62,000 Gain on Sale 1,500 Insurance Expense 500 Interest Expense 150 Interest Revenue 420 Maintenance Expense 800 Prepaid Insurance 2,200 Rent Expense 8.500 Salaries Expense 6.700 Sales Discounts 400 Sales Returns and Allowances 700 Sales Revenue 68,000 Steve, Capital 36,430 Steve, Drawings 1,800 Telephone Expense 800 Unearned Revenue 1,100 Total $139,350 $139,350