The selected accounts from the Riverbed Corp's accounting records are presented below for the year ended December 31,2022 : \begin{tabular}{lrlr|} Advertising expense & $58,300 & Interest revenue & $31,800 \\ Commonstock & 265,000 & Inventory & 71,020 \\ Cost of goods sold & 1,150,100 & Rent revenue & 25,440 \\ Depreciation expense & 132,500 & Retained earnings & 567,100 \\ Dividends & 159,000 & Salaries and wages expense & 715,500 \\ Freight-out & 26,500 & Sales discounts & 9,010 \\ Income tax expense & 74,200 & Sales returns and allowances & 43,460 \\ Insurance expense & 15,900 & Sales revenue & 2,544,000 \\ Interest expense & 74,200 & & \end{tabular}