The following selected accounts and their current balances appear in the ledger of Fernandez Co. at the end of its fiscal year. Cash Accounts Receivable Inventory Estimated Returns Inventory Office Supplies Prepaid Insurance $250,000 1,197,000 Retained Earnings Dividends 1,790,000 Sales 23,500 Cost of Goods Sold 2,850,000 50,000 9,350,000 5,840,000 14,000 Sales Salaries Expense 820,000 8,500 Advertising Expense 350,000 Office Equipment Accumulated Depreciation-Office Equipment Store Equipment Accumulated Depreciation-Store Equipment Accounts Payable Customer Refunds Payable 870,000 Depreciation Expense-Store Equipment 120,000 580,000 Miscellaneous Selling Expense 58,000 2,600,000 Office Salaries Expense 550,000 820,000 Rent Expense 104,000 336,000 Depreciation Expense-Office Equipment 60,000 39,000 Insurance Expense 50,000 Salaries Payable Notes Payable (long-term) 43,000 Office Supplies Expense 26,000 200,000 Miscellaneous Administrative Expense 12,000 Common Stock 600,000 Interest Expense 25,000