The following selected accounts from the Sheffield Corp's general ledger are presented below for the year ended December 31, 2022: Advertising expense $ 58,000 Interest revenue $35.000 Common stock 253,000 Inventory 70.000 Cost of goods sold 1,088,000 Rent revenue 24,000 Depreciation expense 128.000 Retained earnings 538.000 Dividends 153,000 Salaries and wages expense 677.000 28.000 Freight-out 8.900 Sales discounts Income tax expense 73.000 Sales returns and allowances 46,000 15.000 Insurance expense 2.402.000 Sales revenue Interest expense 72.000 The following selected accounts from the Sheffield Corp's general ledger are presented below for the year ended December 31, 2022: Advertising expense $ 58,000 Interest revenue $35.000 Common stock 253,000 Inventory 70.000 Cost of goods sold 1,088,000 Rent revenue 24,000 Depreciation expense 128.000 Retained earnings 538.000 Dividends 153,000 Salaries and wages expense 677.000 28.000 Freight-out 8.900 Sales discounts Income tax expense 73.000 Sales returns and allowances 46,000 15.000 Insurance expense 2.402.000 Sales revenue Interest expense 72.000