The normal account balances appearing in the ledger of Engle

Company as of December 31, 2019, before adjustments, are listed below:

Cash $30,000 Accounts Payable 18,000

Freight Out 14,300 Office Supplies 11,500

Sales 80,000 Withdrawals 16,000

Purchases 45,000 Accumulated Depreciation 20,000

Advertising Expense 13,000 Office Building

Purchase Discounts 12,000 Sales Discounts 4,000

Merchandise Inventory32,000 Office Building 40,000

Freight In 1,700 Capital - Bowman 77,500