The following selected accounts from the Whispering Winds Corp's general ledger are presented below for the year ended December 31, 2022 Advertising expense $ 51,000 Interest revenue $ 29,000 Common stock 246,000 Inventory 63.000 Cost of goods sold 1,081,000 Rent revenue 24,000 Depreciation expense 531,000 Dividends 671,000 121,000 Retained earnings 146,000 Salaries and wages expense 21,000 Sales discounts 66,000 Sales returns and allowances Freight-out 8,300 Income tax expense 40.000 Insurance expense 15.000 Sales revenue 2.396.000 Interest expense 66.000 Whispering Winds Care. Incem. Setarrent