[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 65,000 42,800 145,900 124,000 145,000 0 156,700 12,100 31,500 19,200 44,300 9,000 16,300 16,300 37,700 177,800 27,100 28,000 Other cash flow information: Cash from issuing common stock Cash paid to acquire common stock Cash paid for income taxes Cash paid to purchase long-term assets Cash paid to suppliers and employees Cash received from customers $41,000 47,300 13,000 72,400 107,200 77,000