this is the accoount balances for the question i previously posted.

The following account balmces are available for The Clothing Outlet, Inc., a discount retailer, as of and for the year ended December 31, 2017, except for the retained earnings balance which is stated below as of January 1, 2017: Cash........... $5,500,000 Accounts receivable. ....$9,000,000 Marketable securities. ....$14,000,000 Prepaid insurance... .....$400,000 Inventory............. ....$4,000,000 Equipment..... ..... $7,000,000 Accumulated depreciation equipment...$3,000,000 Buildings.... .......$20,700,000 Accumulated depreciation buildings...$5,000,000 Land........... .........$4,000,000 Investments (long-term)..... .......... $4,000,000 Patents (net)......... $800,000 Accounts payable. $5,000,000 Income taxes payable.. $1,600,000 Salaries payable....... $1,000,000 Dividends payable..... $2,000,000 Interest payable......... -$500,000 Notes payable (long-term) $2,400,000 Bonds payable (long term) $6,000,000 Common stock..... $10,100,000 Retained Earnings (as of Jan 1, 2017). $8,400,000 Dividends declared.... $5,000,000 $108,000,000 Cost of goods sold... $32,600,000 Interest revenue.. ...$2,500,000 Interest expense..... ....$1,500,000 Income tax expense......(calculated @ 40%) Selling expenses: Sales salaries and commissions ....... $6,000,000 Insurance expense...... ...$1,600,000 Advertising expense.... $3,500,000 Utilities expense.... $4,000,000 Depreciation expense: equipment ... $400,000 Delivery expense.... .....$500,000 General and administrative expenses: Executive and administrative salaries......$5,800,000 Utilities expense............ ..$4,200,000 Rental expense...... $900,000 Depreciation expense: buildings. ..$500,000 Sales. The following account balmces are available for The Clothing Outlet, Inc., a discount retailer, as of and for the year ended December 31, 2017, except for the retained earnings balance which is stated below as of January 1, 2017: Cash........... $5,500,000 Accounts receivable. ....$9,000,000 Marketable securities. ....$14,000,000 Prepaid insurance... .....$400,000 Inventory............. ....$4,000,000 Equipment..... ..... $7,000,000 Accumulated depreciation equipment...$3,000,000 Buildings.... .......$20,700,000 Accumulated depreciation buildings...$5,000,000 Land........... .........$4,000,000 Investments (long-term)..... .......... $4,000,000 Patents (net)......... $800,000 Accounts payable. $5,000,000 Income taxes payable.. $1,600,000 Salaries payable....... $1,000,000 Dividends payable..... $2,000,000 Interest payable......... -$500,000 Notes payable (long-term) $2,400,000 Bonds payable (long term) $6,000,000 Common stock..... $10,100,000 Retained Earnings (as of Jan 1, 2017). $8,400,000 Dividends declared.... $5,000,000 $108,000,000 Cost of goods sold... $32,600,000 Interest revenue.. ...$2,500,000 Interest expense..... ....$1,500,000 Income tax expense......(calculated @ 40%) Selling expenses: Sales salaries and commissions ....... $6,000,000 Insurance expense...... ...$1,600,000 Advertising expense.... $3,500,000 Utilities expense.... $4,000,000 Depreciation expense: equipment ... $400,000 Delivery expense.... .....$500,000 General and administrative expenses: Executive and administrative salaries......$5,800,000 Utilities expense............ ..$4,200,000 Rental expense...... $900,000 Depreciation expense: buildings. ..$500,000 Sales