Emma Hill recently started her own shoe repair business. Transactions for the first month of operations $($March $2019)$ are as follows.

$1)$ Emma invested $$12,700$ cash in the business.

$2)$ Paid two months of rent in advance, in the amount of $$1,200.$

$3)$ Purchased store equipment worth $$3,500$ with cash.

$4)$ Incurred business registration expenses, paid with $$980$ cash.

$5)$ Paid travel expenses with $$1,220$ cash.

$6)$ Received $$2,180$ cash from customers for shoe repair services performed during the month.

$7)$ Provided shoe repair services worth $$2,330$ on account.

$8)$ Paid $$1,210$ to an assistant.

$9)$ Borrowed $$1,860$ cash from the bank.

$10)$ Received $$730$ in bills for electricity, water and telephone, to be paid next month.

$11)$ Emma withdrew $$910$ cash for personal purposes.

$12)$ Received $$400$ owing from a customer for service provided earlier this month.