Zugar Company is domiciled in a country whose currency is the dinar. Zugar begins $2020$ with three assets: cash of $25,800$ dinars, accounts receivable of $81,500$ dinars, and land that cost $215,000$ dinars when acquired on April $1,2019.$ On January $1,2020,$ Zugar has a $165,000$ dinar note payable, and no other liabilities. On May $1,2020,$ Zugar renders services to a customer for $135,000$ dinars, which was immediately paid in cash. On June $1,2020,$ Zugar incurred a $115,000$ dinar operating expense, which was immediately paid in cash. No other transactions occurred during the year. Currency exchange rates for $1$ dinar follow:

$\backslash$table$[[$April $1,2019,$$$0\mathrm{.}48=1$ dinar$],[$January $1,2020,0\mathrm{.}51=1$