I posted the answer from the answer key but can someone explain to me why problem 13 is $46,600 and not $40,600? Thank you!

Name The Post-Closing Trial Balance of Salami, Inc. as of December 31, 2011 appears below: READ EACH DESCRIPTION CAREFULLY and record the transaction for its ending impact for 2012 NO QUESTIONS WILL BE ANSWERED. PRINT CLEARLY and USE COMPLETE Account Titles. Account Cash Accounts Receivable Allowance for Doubtful Dr Cr 496,000 499,000 Accounts Prepaid Rent Prepaid Insurance Inventory Furniture and Fixtures Accumulated Depreciation Accounts Payable Wages Payable Common Stock 50,000 525,000 150,000 875,000 215,000 85,000 750,000 80,000 1,200,00 595,000 Retained Earnings Sales Revenue Cost of Goods Sold Wages Expense Rent Expense Depreciation Expense Utility Expense Bad Debt Expense Insurance Expense Dividends Totals 2,760,00 2,760,00