The following information applies to the questions displayed below. The following information for the nine months ended September 30, 2013 was reported by OpenReservation, Inc. Accounts Payable Accounts Receivable Cash (balance on January 1, 2013) Cash (balance on September 30, 2013) Common Stock Dividends Equipment Income Tax Expense Interest Expense Inventory Notes Payable Prepaid Rent Office Expense Retained Earnings (beginning) Salaries and Wages Expense Service Revenue Utilities Expense Salaries and Wages Payable 50,000 27,800 108,400 94,000 157,500 0 141,700 10,600 30,000 17,700 28,800 7,500 14,800 8,800 36,200 147,800 25,600 13,000 Other cash flow information Cash from issuing common stock Cash paid to reacquire common stock Cash paid for income taxes Cash paid to purchase long-term assets Cash paid to suppliers and employees Cash received from customers $26,000 29,300 11,500 57,400 89,200 147,000