On March $1,$ Amy Dart began Dart Delivery Service, which provides delivery of bulk mailings to the post office, neighborhood delivery of weekly newspapers, data delivery to computer service centers, and various other delivery services using leased vans. On February $28,$ Dart invested $$75,000$ of her own funds in the firm and borrowed $$30,000$ from her father on a six$-$month, non$-$interest$-$bearing note payable. The following information is available at March $31$: