During $2022,$ its first year of operations as a delivery servie, Novak Corp. entered into the following transactions: Issued shares of common stock to investors in exchange for $122,000$ in cash; borrowed $48,000$ by issuing bonds; purchased delivery trucks for $52,000$ cash; received $16,000$ from customers for services performed; purchased supplies for $4,700$; paid rent of $5,800$; performed services on account for $11,800$; paid salaries of $26,700$; and paid a dividend of $11,500$ to shareholders