Sales Commissions 26000 40000 20000 85,000 Dividends 15000 0 0 1 5,000 Purchase of Equipment 0 16000 40000 55,000 Total M M M 1,970,000 Receipts (120,000) 40,000 280,000 1 000,000 Borrowing 170000 10000 0 180000 Repay 0 0 (180,000) (180,000) Interest L L (53.0.0). (5.3.0.0) Total W $00.00 W @3110) Cash, Ending $50,000 $50,000 $94,700 $94,700