13. On 20-12-2021, Cup of Joe paid 4500 SAR as a car insurance for 1 year 14. Cup of coffee costs the business 5 SAR, and the mark-up is 20%. On 25-12-2021, Cup of Joe sold 50 cups of coffee on cash 15. On 27-12-2021 Cup of Joe paid 10.000 SAR to cover the loan the company got on 1-11-2021 and paid the interest expenses as well itle] B 16. On 28-12-2021, Cup of Joe got contract to run New Year Eve at Lincoln College. Cup of Joe received 120.000 SAR before the event. 17. On 31-12-2021, the accounts receivable book showed 1450 SAR has