At January 1 (beginning of its fiscal year). Freeman, Incorporated, a financial services consulting firm, reported the following account balances (in thousands, except for par and market value per share): a. Received $9,690 cash for consulting services rendered. b. Issued 48 aditional shares of common stock at a market price of $215 per share. c. Purchased $830 of office equipment, paying 40 percent in cash and owing the rest on a short-term note. d. Received $1,080 from clients for consulting services to be performed in the next year. e. Bought $660 of suppliespn account. f. Incurred and paid $1,990 in utilities for the current year. g. Consulted for clients in the current year for fees totaling $1,810, due from clients in the next year. h. Received $3,170 from clients paying on their accounts. 1. Incurred $6,400 in salaries in the current year, paying $5,490 and owing the rest (to be paid next year). j. Purchased $1,420 in short-term investments and pald $990 for insurance coverage beginning in the next fis year. k. Received $105 in interest revenue earned in the current year on short-term investments. Purchased $830 of office equipment, paying 40 percent in cash and owing the rest on a short-term note. Note: Enter debits before credits