Pinkerton & Sons is a new start-up that plans to offer cryptocurrency financial advice. The company experienced the following events during its first year of operations: Acquired $400,000 from the issuance of common stock to finance initial operations. Purchased an office building for $350,000 to serve as the headquarters for the company. Provided financial planning services to clients for $25,000 cash. Paid employees $15,000 in salary expense for services provided to clients