Rio Florendo opened a hardware store on July 1, 2015. After three years of operation the accounts of Your Hardware, including the owner's additional cash investment of P60,000 on August 1, 2018 appears as follows: Accounts Receivable P 43,750 Office Equipment P 48.680 Accounts Payable 16,950 Purchases 364,000 Accum. Depn. - Store Equipment 22,450 R. Florendo, Drawings 49.000 Purchase Discount 1,900 Notes Payable 45,000 Accum. Depn - Office Equipment 16,000 Purchase Returns 3.400 R. Florendo, Capital 127,460 Cash 57,890 Sales 719,800 Office Salaries Expense 20,000 Sales Discount 10,400 Store Utilities Expense 30,600 Sales Returns 18,030 Bad Debts 15,000 Freight Out 22,000 Interest Expense 5.400 Advertising Expense 40,000 Interest Payable 1,100 Sales Commission 40.000 Inventory, July 1, 2018 69.350 Office Supplies Used 2,300 Inventory, June 30, 2019 81.520 Store Equipment 68,000 Sales Salaries Expense 19,000 Store Supplies Used 9,160 Depreciation Expense-Office Equipt. 6,500 Depreciation Expense-Store Equipt. 15,000