Given Data P14-14A: TOP BRANDS, INC. Account Title 2012 2011 Accounts Receivable $ 24,000 $ 26,000 Merchandise Inventory 56,000 52,000 Prepaid Insurance 19,000 24,000 Accounts Payable 23,000 20,000 Salaries Payable 4,600 4,200 Unearned Service Revenue 1,000 2,700 Income Statement 2012 Sales $ 6,03,000 Cost of goods sold (3,83,000) Gross margin […]