Cougar Tree Services reports the following amounts on December 31, 2024. Assets Liabilities and Stockholders Equity Cash $7,800 Accounts payable $10,000 Supplies 1,900 Salaries payable 3,600 Prepaid insurance 3,600 Notes payable 21,000 Building 73,000 Common stock 40,000 Retained earnings 11,700 In addition, the company reported the following cash flows. Cash Inflows Cash Outflows Customers $62,000 Employee salaries $23,000 Borrow from the bank (note) 21,000 Supplies 5,000 Sale of investments 11,500 Dividends 7,000 Purchase building 64,000