You have been provided with the following account balances for Webber Ltd. for the years ended November 30, 2020, and 2021: 2021 2020 Advertising expense $314,000 $277,000 Cost of goods sold 1,772,400 1,466,400 General and administrative expenses 113,000 105,000 Income tax expense 80,000 102,000 Interest revenue 4,700 6,000 Rent expense Sales revenue Utilities expense Wages expense 34,000 29,100 3,165,000 2,820,000 90,000 68,600 504,000 389,000