Denna Company's working capital accounts at the beginning of the year follow: Cash Marketable securities Accounts receivable, net Inventory Prepaid expenses Accounts payable Notes due within one vear Accrued liabilities $ 72,000 $ 25,000 354,800 $ 465,200 $ 9,400 $203,600 104,000 $ 61,800 During the year, Denna Company completed the following transactions: x. Paid a cash dividend previously declared, $32,000. a. Issued additional shares of common stock for cash, $204,000. b. Sold inventory costing $71,600 for $102,000, on account c. Wrote off uncollectible accounts in the amount of $10,800, reducing the accounts receivable balance accordingly d. Declared a cash dividend, $32,000. e. Paid accounts payable, $103,200. f. Borrowed cash on a short-term note with the bank, $63,000. g. Sold inventory costing $15,630 for $10,420 cash. h. Purchased inventory on account, $51,500. i. Paid off all short-term notes due, $167,000. j. Purchased equipment for cash, $76,600. k. Sold marketable securities costing $15,000 for cash, $12,500 I. Collected cash on accounts receivable, $82,200