Problem 2-3A (Part Level Submission) You are provided with the following information for Whispering Winds Corp., effective as of its April 30, 2017, year-end. Accounts payable Accounts receivable Accumulated depreciation-equipment Common stock Cost of goods sold Depreciation expense Dividends Equipment Income tax expense Income taxes payable Insurance expense Interest expense Inventory 889 955 670 1,415 1,335 1,115 280 380 2,565 265 1,112 3,245 3,645 Mortgage pay ble Notes payable Prepaid insurance Retained earnings (beginning) Salaries and wages expense Salaries and wages payable Sales revenue Stock investments (short-term) 115 1,600 645 277 5,245 1,290