Dr. Kenneth Veterinary Services recorded the following cash transactions for the year:

Paid $147000 for salaries.

Paid $85600 to purchase equipment.

Paid $48300 for utilities, supplies, insurance and advertising.

Paid $36900 for rent.

Issued shares of stock for $59600.

Paid $27600 in dividends.

Collected $648000 from customers.

Paid $3300 to purchase investments.