Accounting System: Cash Balance, Dec. 31, 2010 ............. 135,200 Receipts from customers ........ 6,000,000 Payments for merchandise 1,590,000 Receipts from dividends ........milli 208,400 Payments for wages ...... 550,000 Receipts from land sale ...............; 220,000 320,000 710,000 Payments for rent . Receipts from machinery sale ...... Payments for interest ....... 218,000 Receipts from issuing stock ........ 1,540,000 450,000 Receipts from borrowing .............. 2,600,000 Payments for taxes ....... Payments for machinery 2,236,000 Payments for long-term investments .... 2.260,000 Payments for note payable 386,000 Payments for dividends ..... 500,000 Payments for treasury stock 218,000 Balance, Dec. 31, 2011 S