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The following account titles and balances were taken from the adjusted trial balance of Omar Farm Co. for 2013. The company uses the periodic inventory system.
Account Title Balance:
Sales returns and allowances ...........$ 6,500Miscellaneous expense ..............$ 800Transportation-out ...............$ 1,400Sales ......................$ 139,500Advertising expense ................$ 5,500Salaries expense ................$ 17,000Transportation-in .................$ 3,450Purchases .................... $ 84,000Interest expense .................$ 720Merchandise inventory, January 1 ..........$ 12,400Rent expense ...................$ 10,000Merchandise inventory, December 31 .........$ 8,100Purchase returns and allowances ...........$ 2,500Loss on sale of land ...............$ 6,800Utilities expense .................$ 1,420
Required:
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