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 S 72,000 S 25,000 S 354,800 S 465,200 S 9,400 S 203,600 S 104,000 S 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 accou f. Borrowed cash on a short-term note with the bank, $63,000 g. Sold inventory costing $15,600 for $10,400 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 nts payable, $103,200