Assume Wilson Services began the year with the following balances: Cash, $26,000; Accounts receivable, $10,700; and Common stock, $36,700. January 1 J. Wilson invested $20,700 cash in the company in exchange for common stock. January 2 The company provided services to a client and immediately received $3,000 cash. January 3 The company received $10,700 cash from a client in advance for services to be provided next year. January 4 The company received $4,900 cash from a client in partial payment of accounts receivable