The trail balance of Prudential Security Service as of January 1, Year 3, had the following normal balances: Cash $ 75,000 Account Receivable 35,000 Allowance for doubtful account (2,000) Supplies 160 Merchandise Inventory (23 @ $210) 4,830 Land 4,200 Account Payable 900 Salaries Payable 1,500 45,000 69,790 Common Stock Retained Earnings During Year 3, Prudential Security Service experienced the following transactions: 1. Paid the salaries payable from Year 2. 2. On January 18, purchased 22 standard alarm systems for resale at a cost of $230 each. The alarm systems were purchased on account with the terms 2/10, n/30. 3. The goods that were purchased in Event 2 were delivered FOB shipping point. Freight cost of $110 were paid in cash by the responsible party.