On August $31,$ the balance sheet of Cullumber Veterinary Clinic showed Cash $$12,000,$ Accounts Receivable $$4,700,$ Supplies $$600,$ Equipment $$6,000,$ Accounts Payable $$6,600,$ Common Stock $$16,050,$ and Retained Earnings $$650.$ During September, the following transactions occurred.

Paid $$3,500$ cash for accounts payable due.

Collected $$2,050$ of accounts receivable.

Purchased additional equipment for $$2,350,$ paying $$900$ in cash and the balance on account.

Recognized revenue of $$7,900,$ of which $$2,550$ is collected in cash and the balance is due in October.

Declared and paid a $$2,250$ cash dividend.

a$.$ Paid salaries $$2,100.$

b$.$ Rent for September $$1,150.$

c$.$ Advertising expense $$100.$

Incurred utilities expense for month on account $$180.$

Received $$12,000$ from Capital Bank on a $6-$month note payable.