The Green Thumb Gardener is a retail store that sells plants, soil, and decorative pots. On December 31, 2019, the firm's general ledger contained the accounts and balances that appear below ACCOUNTS AND BALANCES Cash Accounts Receivable Allowance for Doubtful Accounts Merchandise Inventory Supplies Prepaid Advertising Store Equipment Accumulated Depreciation-store Equipment Office Equipment Accumulated Depreciation-Office Equipment Accounts Payable Social Security Tax Payable Medicare Tax Payable Federal Unemployment Tax Payable State Unemployment Tax Payable Salaries Payable Beth Argo, Capital Beth Argo, Drawing Sales Sales Returns and Allowances Purchases Purchases Returns and Allowances Rent Expense Telephone Expense Salaries Expense Payroll Taxes Expense Income Summary Supplies Expense Advertising Expense Depreciation Expense-Store Equipment Depreciation Expense-Office Equipment Uncollectible Accounts Expense 5,500 Dr. 2,400 Dr 50 Cr 11,100 Dr 1,180 Dr 960 Dr 7,980 Dr 1,480 Cr 1,480 Dr 260 Cr 2,605 Cr 410 Cr 86 Cr. 24,451 Cr. 19,800 Dr 89,048 Cr. 1,080 Dr 45,800 Dr 410 Cr 5,800 Dr. 570 Dr 13,900 Dr. 1,250 Dr ADJUSTMENTS a.-b. Merchandise inventory on December 31, 2019, is $12,121 c. During 2019, the firm had net credit sales of $33,000; the firm estimates that 0.6 percent of these sales will result in uncollectible accounts