The following is information from Crystal Company's adjusted trial balance at December 31, 2017: Debit Credit Cash $76,000 Notes receivable 100,000 Merchandise inventory 69,000 Equipment 435,400 Accumulated depreciation equipment $130,620 Unearned revenue 7,500 Notes payable 143,620 L. Crystal, capital 240,000 L. Crystal, drawings 142,000 Interest revenue 12,000 Rent revenue 25,000 Sales 1,970,000 Advertising expense 53,000 Cost of goods sold 860,000 Depreciation expense 43,540 Freight out 27,000 Insurance expense 16,000 Interest expense 10,500 Salaries expense 630,000 Sales discounts 9,300 Sales returns and allowances 57,000 $2,528,740 $2,528,740 The following is information from Crystal Company's adjusted trial balance at December 31, 2017: Debit Credit Cash $76,000 Notes receivable 100,000 Merchandise inventory 69,000 Equipment 435,400 Accumulated depreciation equipment $130,620 Unearned revenue 7,500 Notes payable 143,620 L. Crystal, capital 240,000 L. Crystal, drawings 142,000 Interest revenue 12,000 Rent revenue 25,000 Sales 1,970,000 Advertising expense 53,000 Cost of goods sold 860,000 Depreciation expense 43,540 Freight out 27,000 Insurance expense 16,000 Interest expense 10,500 Salaries expense 630,000 Sales discounts 9,300 Sales returns and allowances 57,000 $2,528,740 $2,528,740