The following post$-$closing trial balance was drawn from the accounts of Little Grocery Supplier $($LGS$)$ as of December $31,$

Year $1.$

Transactions for Year $2$

LGS acquired an additional $$9,800$ cash from the issue of common stock.

LGS purchased $$61,900$ of inventory on account.

LGS sold inventory that cost $$63,600$ for $$95,900.$ Sales were made on account.

The company wrote off $$1,100$ of uncollectible accounts.

On September $1,$ LGS loaned $$7,500$ to Eden Company The note had an $8$ percent interest rate and a one$-$year term.

LGS paid $$14,530$ cash for operating expenses.

The company collected $$76,990$ cash from accounts receivable.

A cash payment of $$46,910$ was paid on accounts payable.

The company paid a $$5,100$ cash dividend to the stockholders.

Accepted credit cards for sales amounting to $$3,100.$ The cost of goods sold was $$1,800.$ The credit card company

charges a $5$ percent service charge. The cash has not been received.

Uncollectible accounts are estimated to be $2\mathrm{.}5$ percent of sales on account.

Recorded the accrued interest at December $31,$ Year $2.$

b$.$ Open T$-$accounts and record the beginning balances and the Year $2$ transactions. $($Round your answers to nearest whole dollar.$)$