John and Phyllis have given you a file containing the following receipts for out-of-pocket expenditures during the year: Medicines and drugs .................... $1,288 Doctors and hospital 1888 Penalty for underpayment of last year's state income tax ....................... 3'49 Real estate taxes on personal residence 8,882 Michigan vehicle registration fees 458 State sales tax on new car ....... 1,512 State sales tax on new sailboat ........ 941 Interest on Home mortgage [paid to Home Bank} ........................... 11,858 Interest on credit card debt ............... 4,535 Cash contributions to Hope Church ..... 18,888 Payroll deductions for Phyllis's contribution to the United Way .................... 1,288 Professional dues {Phyllis} .............. 4?5 Professional subscriptions {Phyllis} ..... 325 Fee for preparation of last year's 1848 858