Joseph Carla Vista owns and operates Carla Vista Sales Consulting, operating as a proprietorship. The following information is based on December $31,2024$ year$-$end balances for the business. $($All amounts are in $000$s$).$Accounts payableAccounts receivableCashJ. Carla Vista, DrawingsService revenueInsurance expensePrepaid insuranceSuppliesTelephone expenseJ. Carla Vista, capital, beginning of yearSalaries expenses Salaries payable$$1930,3070,1660,4780,10800,1030,90,190,450,3010,6580,720$