Zahn Inc. sold 14,500 annual magazine subscriptions for $56 during December 20Y4. These new subscribers will receive monthly issues, beginning in January 20Y5. Zahn Inc. issued a $128,000, 180-day, 5% note payable on December 1, 20Y4. On March 31, 20Y5, Zahn Inc. had accounts payable of $ 24,800 and accrued wages payable of $6,600.