Selected preadjustment account balances and adjusting information of Brilliant

Cosmetics Inc. for the year ended December 31, 2017, are as follows:

Retained Earnings, January 1, 2017 440,670

Sales Salaries and Commissions 25,000

Advertising expense 16,090

Legal Services 2,225

Insurance and Licenses 7,680

Travel Expense - Sales Representatives 4,560

Depreciation Expense - Sales / Delivery Equipment 6,100

Depreciation Expense - Office Equipment 4,200

Interest Revenue 550

Utilities 6,400

Telephone and Postage 1,475

Supplies Inventory 2,180

Miscellaneous Selling Expenses 2,740

Dividends 33,000

Dividend Revenue 5,150

Interest Expense 4,520

Allowance for Doubtful Accounts (Cr. Balance) 160

Officer's Salaries 36,600

Sales 451,000

Sales Returns and Allowances 3,900

Sales Discounts 880

Gain on Sale of Assets 7,820

Inventory, January 1, 2017 89,700

Inventory, December 31, 2017 20,550

Purchases 141,600

Freight-in 5,525

Accounts Receivable, December 31, 2017 261,000

Gain from Discontinued Operations (before income taxes) 40,000

Loss on Sale of Equipment 72,600

Ordinary Shares outstanding, 39,000

Adjusting Information
a. Cost of Inventory in the possession of consignees as of December 31, 2017, was not
included in the ending inventory balance - 18,600
b. After preparing an analysis of aged accounts receivable. a decision was made to
increase the allowance for doubtful accounts to a percentage of the ending accounts
receivable balance - 2%
c. Purchase returns and allowances were recorded. They are computed as a
percentage of purchases (not including freight-in) - 6%
d. Sales commissions for the last day of the year had not been accrued. Total sales for
the day - 3,600. Average sales commissions as a percent of sales - 3%.
e. No accrual had been made for a freight bill received on January 3, 2018, for goods
received on December 29, 2017 - 570.
f. Advertising campaign was initiated November 1, 2015. This amount was recorded as
"prepaid advertising" and should be amortized over a six-month period. No amortization
was recorded - 1,818. Freight charges paid on sold merchandise were netted against
sales. Freight charges on sales during 2017 - 3,500.
g. Interest earned but not accrued - 560
h. Depreciation expense on new forklift purchased March 1, 2017, had not been
recognized.  (Assume all equipment will have no salvage value and the straight-line
method is used. Depreciation is calculated to the nearest month.) Purchase price -
7,800. Estimated life in years - 10.
i. A "real" account is debited upon the receipt of supplies. Supplies on hand at year-end
- 1,225
j. Income tax rate (on all items) - 30%
Requirement:
The adjusted balance of the following would be 
1. Net sale
2. Cost of goods available for sale
3. Inventory, December 31, 2017
4. Operating expenses
5. Supplies expense
6. Doubtful accounts expense
7. Interest revenue
8. Income from continuing operations before taxes
9. Income taxes
10. Net income to be closed to retained earnings