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?