Crane Petronick decided to start an accounting practice after graduation from university. The following is a list of events that occurr concerning Crane's practice.

After shopping around, Crane found an office to lease and signed a lease agreement. The lease calls for a payment of $$800$ rent per month.

Crane borrowed $$3,200$ from his grandmother to buy some office furniture for his new office.

Crane deposited the $$3,200$ plus $$400$ of his own cash in a new bank account at BMO under the name Petronick Accourcing Services.

Paid the landlord the first month's rent.

Purchased office furniture for $$2,640$ on account.

Moved into the office and obtained the first assignment from a client to prepare year$-$end financial statements for $$1\mathrm{.}600$

Performed the work on the assignment and sent an invoice to the customer for $$1,600.$

Paid half of the amount of the purchase of office furniture.

Purchased office supplies on account for $$240.$

Paid $$40$ cash for internet services.

Collected half of the amount owing from the customer referred to in #$7.$