The Boston Trading Company, whose accounting year ends on December 31, had the following normal balances in its general ledger at December 31.
| Cash | $19,500 |
| Accounts Receivable | 84,900 |
| Inventory | 109,500 |
| Prepaid Insurance | 9,000 |
| Office Supplies | 6,300 |
| Furniture & Fixtures | 31,500 |
| Accumulated Depreciation – Furn. & Fixtures | 7,500 |
| Delivery Equipment | 126,000 |
| Accumulated Depreciation – Delivery Equipment | 18,000 |
| Accounts Payable | 61,500 |
| Long-term Notes Payable | 45,000 |
| Common Stock | 112,500 |
| Retained Earnings | 77,100 |
| Sales Revenue | 945,000 |
| Cost of Goods Sold | 606,000 |
| Utilities Expense | 7,200 |
| Salaries Expense | 207,000 |
| Delivery Expense | 16,200 |
| Advertising Expense | 8,400 |
| Rent Expense | 21,600 |
| 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?