The following selected accounts and their current balances appear in the ledger of Clairemont Co. for the fiscal year ended May 31, 2019: Cash $241,300 Accounts Receivable 975,200 Merchandise Inventory 1,810,700 Estimated Returns Inventory 22,500 Office Supplies 22,600 Prepaid Insurance 15,500 Office Equipment 835,700 Accumulated Depreciation-Office Equipment 553,700 Store Equipment 3,590,000 Accumulated Depreciation-Store Equipment 1,826,400 Accounts Payable 368,200 Customer Refunds Payable 22,500 Salaries Payable 44,300 Note Payable (final payment due 2022) 291,000 Kristina Marble, Capital 3,521,100