At the end of the first month of operations for SloMo Delivery Service, the buisiness had the following accounts: Accounts Receivable, $$12,100$; Prepaid Insurance, $$460$; Equipment, $$27,000$ and Cash, $$22,000.$ On the same date, SloMo, owned the following creditors: Simpson Supply Company, $$18,000$; Allen Office Equipment, $$16,000.$