1. 1. Williams Digital Services, Inc., has provided the following data from the company's records for the year just ended December 31:

a. Collection of interest ....................."." $ 5,200 b. Cash sales . $252,500 c. Credit sales ........ $673,500 d. Proceeds from sale of long-term investment $ 12,300 e. Gain on sale of investment .. $ 2,100 f. Payments to suppliers ...... $570,000 g. Cash payments to purchase plant assets $ 52,400 h. Depreciation expense ...... $ 63,200 i. Salaries expense .. .. .. $ 77, 100 j. Payment of short-term note payable by issuing common stock . . .. $ 71,700 k. Cost of goods sold ...... $567,000 I. Proceeds from issuance of long-term note payable $ 24,900 m. Income tax expense and payment $ 38,000 n. Proceeds from issuance of common stock $ 21,500 o. Receipt of cash dividends $ 6,600 p. Interest revenue ....... . .. . $ 6,100 q. Payment of cash dividends $ 28,200 r. Collections of accounts receivable . $572,000 s. Amortization expense .. $ 3,700 t. Payments on long-term notes payable $ 44,500 u. Interest expense and payments ....... $ 2,400 v. Purchase of equipment by issuing common stock to seller . $ 17,900 w. Payment of salaries ...... $ 74,400 x. Proceeds from sale of plant assets . . . $ 24,700 y. Loss on sale of plant assets .......... $ 3,800 z. Cash and cash equivalents balance, beginning of year ............ . . . . . $ 25,500