United Rug Company is a small rug retailer owned and operated by Pat Kirwan. After the accounts have been adjusted on December $31,$ the following selected account balances were taken from the ledger:

Advertising Expense $$35,560$

Depreciation Expense $14,700$

Freight In $18,860$

Merchandise Inventory, January $1379,100$

Merchandise Inventory, December $31485,710$

Miscellaneous Expense $9,930$

Purchases $1,769,500$

Purchases Discounts $33,290$

Purchases Returns and Allowances $45,090$

Pat Kirwan, Drawing $60,470$

Salaries Expense $374,400$

Sales $2,224,000$