During 2025, its first year of operations as a delivery service, Crane Corp. entered into the following transactions. 1. Issued shares of common stock to investors in exchange for $198,000 in cash. 2. Borrowed $48,000 by issuing bonds. 3. Purchased delivery trucks for $61,000 cash. 4. Received $14,000 from customers for services performed. 5. Purchased supplies for $3,900 on account. 6. Paid rent of $5,800. 7. Performed services on account for $10,700. 8. Paid salaries of $30,000. 9. Paid a dividend of $11,900 to stockholders. Stockholders' Equity Assets Cash ++AccountsReceivable++ Supplies ++ (1) \$ 198,000 $ $ $ (2) 48000 (3) (61000) (4) 14000 (5) (6) (7) (5800) (8) (9) $10700+$