The following selected accounts and their current balances appear in the ledger of Clairemont Co. for the fiscal year ended May 31, 2016 Cash Accounts Receivable Inventory Estimated Returns Inventory Office Supplies Prepaid Insurance Office Equipment Accumulated Depreciation-Office $243,100 964,900 1,788,600 21,200 17,800 8,400 825,900 543,800 Equipment Store Equipment Accumulated Depreciation-Store 3,609,700 1,814,900 Equipment Accounts Payable Customer Refunds Payable 356,300 39,200