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La Paz Company engaged in the following transactions during 2012, its first year in operation: (Assume all transactions are cash transactions) 1. Acquired $4,700 cash from issuing common stock. 2. Borrowed $3,050 from a bank. 3. Earned $3,950 of revenues. 4. Incurred $2,570 in expenses. 5. Paid dividends of $570. La Paz Company engaged in the following transactions during 2013: 1. Acquired an additional $1,350 cash from the issue of common stock. 2. Repaid $1,895 of its debt to the bank. 3. Earned revenues, $5,350. 4. Incurred expenses of $3,090. 5. Paid dividends of $1,660. The amount of liabilities on La Paz's 2013 balance sheet was
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