Gwyneth is a sculptor who operates a sole proprietorship. In the current year, Gwyneth's gross receipts from the sale of her art, after taking into account costs of production, were $200,000. Her operating expenses total $40,000. She withdrew $35,000 from the business for her personal expenses and the business paid for her health insurance totaling $6,700. What are the tax consequences to Gwyneth of these transactions and where are they reported?