During the fiscal year ended December 31, 2017, the following transactions (summarized) occurred:

1.	Gross employee wages were $57,600, including the employers share of social security taxes amounting to $4,100. Federal income and social security taxes withheld from that amount totaled $18,725.
2.	Office expenses in the amount of $3,700 were paid in cash.
3.	Materials and supplies purchased on account during the year were $8,400.
4.	Received a bill totaling $14,525 for utilities provided by Washington Citys utility fund.
5.	Cash paid to the federal government for payroll taxes was $23,000.
6.	Cash paid to the Utility Fund was $14,500.
7.	Accounts payable at year end totaled $2,950.
8.	Materials and supplies used during the year were $8,250.
9.	Charges to departments during the fiscal year were as follows: