The worksheet of Lantz's Office Supplies contains the following revenue, cost, and expense accounts. The merchandise inventory amounted to $$59,775$ on January $1,201,$ and $$52,725$ on December $31,201.$ The expense accounts numbered $611$ through $617$ represent selling expenses, and those numbered $631$ through $646$ represent general and administrative expenses.

$\backslash$table$[[$Accounts$,,],[401$ Sales,$$265,950,Cr.],[451$ Sales Returns and Allowances,$4,350,Dr.],[491$ Miscellaneous Income,$4,Cr.],[501$ Purchases,$108,600,$Dr$.],[502$ Freight In$,1,975,$Dr$.],[503$ Purchases Returns and Allowances,$3,600,Cr.],[504$ Purchases Discounts,$1,800,Cr.],[611$ Salaries Expense$-$Sales,$45,300,$Dr$.],[614$ Store Supplies Expense,$2,310,Dr$