Paid $9,000 cash on October 1 to purchase a one-year insurance policy. Purchased $2,000 of supplies on account. Paid $500 cash on accounts payable. The ending balance in the Supplies account, after adjustment, was $300. Provided services for $10,000 cash. Collected $2,400 in advance for services to be performed in the future. The contract called for services to start on May 1 and to continue for one year. Accrued salaries amounting to $5,600. Sold land that cost $3,000 for $3,000 cash. Acquired $15,000 cash from the issue of common stock. Earned $12,000 of revenue on account. Collected $8,000 cash from accounts receivable. Paid cash for other operating expenses of $4,500