Wolford Department Store is located in midtown Metropolis. During the past several years, net income has been declining because suburban shopping centers have been attracting business away from city areas. At the end of the company's fiscal year on November 30, 2017, these accounts appeared in its adjusted trial balance. Accounts Payable $33,768 Accounts Receivable 21,672 Accumulated Depreciation-Equipment 85,680 Cash 10,080 Common Stock 44,100 Cost of Goods Sold 774,018 Freight-Out 7,812 Equipment 197,820 Depreciation Expense 17,010 Dividends 15,120 Gain on Disposal of Plant Assets 2,520 Income Tax Expense 12,600 Insurance Expense 11,340 Interest Expense 6,300 Inventory 33,012 Notes Payable 54,810 Prepaid Insurance 7,560 Advertising Expense 42,210 Rent Expense 42,840 Retained Earnings 17,892 Salaries and Wages Expense 147.420 Sales Revenue 1,139,040 Salaries and Wages Payable 7,560 Sales Returns and Allowances 25,200 Utilities Expense 13,356