Exercise 5-6 (Part Level Submission) Presented below is information for Sunland Company for the month of January 2017. Cost of goods sold Freight-out Insurance expense Salaries and wages expense 63,700 Sales revenue $32,100 9,000 18,700 393,500 4,500 Other comprehensive income (net of $400 tax) 2,000 $201,500 Rent expense 7,900 Sales discounts 13,600 Sales returns and allowances Income tax expense