Make up statement preparation Kathy Chan self employed certified public accountant just completed her first year of business during the first year she charged her class $358,000$ for her accounting services she had two employees a bookkeeper and a clergy assistant in addition her monthly salary of $$8050$ mischance paid her annual salaries of $47,000835,700$ to book keepers and clergy assistance respectively employment taxes and benefits of miss Chan and employees total $34,000$ a year expenses in office supplies including postage total $$10,400$ a year in addition miss Chin spent $17,500$ year tax deductible travel and entertainment associated with the client late department development