Issued $150,000 of common stock for cash.

Provided $100,000 of services on account.

Collected $88,000 cash from accounts receivable.

Loaned $11,000 to Mosby Co. on November 30, 2018. The note had a one-year term to maturity and a 8 percent interest rate.

Paid $36,000 of salaries expense for the year.

Paid a $2,500 dividend to the stockholders.

Recorded the accrued interest on December 31, 2018 (see item 4).

Estimated that 1 percent of service revenue will be uncollectible.

Show the effects of these transactions in a horizontal statements model like the one shown as follows. (Enter any decreases to account balances and cash outflows with a minus sign. Do not round intermediate calculations and round your final answers to nearest whole number.)