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 $9,900 cash for consulting services rendered. b. Issued 14 additional shares of common stock at a market price of $122 per share. c. Purchased $680 of office equipment, paying 25 percent in cash and owing the rest on a short-term note. d. Received $910 from clients for consulting services to be performed in the next year. e. Bought $510 of supplies on account. f. Incurred and paid $1,860 in utilities for the current year. g. Consulted for clients in the current year for fees totaling $1,660, due from clients in the next year. h. Received $3,220 from clients paying on their accounts. i. Incurred $6,250 in salaries in the current year, paying $5,360 and owing the rest (to be paid next year). j. Purchased $1,270 in short-term investments and paid $820 for insurance coverage beginning in the next fiscal year. k. Received $12 in interest revenue earned in the current year on short-term investments. Required