During 2014, its first year of operations as a delivery service, Per singer Corp. entered into the following transactions. Issued shares of common stock to investors in exchange for $192, 770 in cash. Borrowed $48, 190 by issuing bonds. Purchased delivery tracks for $58, 650 cash. Received $14, 760 from customers for services performed. Purchased supplies for $6, 400 on account. Paid rent of $5, 200. Performed services on account for $10, 390. Paid salaries of $28, 810. Paid a dividend of $11, 940 to shareholders