The Boston Trading Company, whose accounting year ends on December 31, had the following normal balances in its general ledger at December 31.
|Furniture & Fixtures||31,500|
|Accumulated Depreciation – Furn. & Fixtures||7,500|
|Accumulated Depreciation – Delivery Equipment||18,000|
|Long-term Notes Payable||45,000|
|Cost of Goods Sold||606,000|
|Income Tax Expense||13,500|
During the year, the accounting department prepared monthly statements but no adjusting entries were made in the journals and ledgers. Data for the year-end procedures are as follows:
|Prepaid insurance, December 31||$1,200|
|Depreciation Expense on furniture and fixures for year||1,800|
|Depreciation Expense on delivery equip. for the year||14,000|
|Salaries Payable, December 31||3,000|
|Unused office supplies on December 31||1,000|
What are the total operating expenses for the year ended December 31st?
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