Borrowed $$92,500$ from a bank, signing a short$-$term note payable.

Provided $$102,400$ in service to customers, with $$96,400$ on account and the rest received in cash.

Purchased equipment for $$183,000$ in cash.

Incurred and paid employee wages of $$1,100.$

Received $$680$ on account from a customer.

Incurred and paid $$4,450$ cash for travel costs during the year.

Paid $$9,400$ cash on accounts payable.

Incurred $$25,800$ in utility expenses during the year, of which $$20,200$ was paid in cash and the rest owed on account.