$3$

$$

$6$

$-$

$9$

$-$

$12$

$--$

Other than aggregate amounts $($e$.$g$.,$ total current assets, total assets, etc., which are must the sum of appropriate individual accounts$),$ the data in the table on the left below represents ALL of the accounts listed on the Saywer, Inc. December $31,2021$ balance sheet and the table on the right below shows some of the accounts $($i$.$e$.,$ selected accounts$)$ from the Saywer, Inc. income statement for the year that ends December $31,2021.$

$\backslash$table$[[$Saywer$,$ Inc.$],[$All Accounts on $2021$ Balance Sheet$],[$Accounts payable,$11,700],[$Accounts receivable,$35,700],[$Accruals$,3,800],[$Accumulated depreciation,$109,800],[$Capital surplus,$276,500],[$Cash$,15,200],[$Common stock,$83,000],[$Current portion of LT debt,$4,400],[$Gross fixed assets,$675,600],[$Inventory$,86,100],[$Land$,187,200],[$Long$-$term debt,$387,100],[$Notes payat Saywer Inc Financial Data,$8,600],[$Retained earnings,$114,900]]$

$\backslash$table$[[$Saywer$,$ Inc.$],[$Selected Accounts from $2021$ Income Statement$],[($All figures in dollars$),],[$Sales$,1,138,700$