The following selected accounts and their adjusted balances appear in the ledger of Fernandez Co. at the end of its fiscal year: Cash $250,000 Owners Drawing 50,000 Accounts Receivable 1,197,000 Sales 9,350,000 Inventory 1,790,000 Cost of Goods Sold 5,840,000 Estimated Returns Inventory 23,500 Sales Salaries Expense 820,000 Office Supplies 14,000 Advertising Expense 350,000 Prepaid Insurance 8,500 Depreciation Expense-Store Equipment 120,000 Office Equipment 870,000 Miscellaneous Selling Expense 58,000 Accumulated Depreciation-Office Equipment 580,000 Office Salaries Expense 550,000 Store Equipment 2,600,000 Rent Expense 104,000 Accumulated Depreciation-Store Equipment 820,000 Depreciation Expense-Office Equipment 60,000 Accounts Payable 336,000 Insurance E