on december​ 31, ​2019, cathy​ chen, a​ self-employed certified public accountant​ (cpa), completed her first full year in business. during the​ year, she charged her clients 363000 for her accounting services. she had two​ employees, a bookkeeper and a clerical assistant. in addition to her monthly salary of ​, ms. chen paid annual salaries of and to the bookkeeper and the clerical​ assistant, respectively. employment taxes and benefit costs for ms. chen and her employees totaled for the year. expenses for office​ supplies, including​ postage, totaled