8. X Company, a merchandiser, had the following transactions in August:

Borrowed $21,000 from a bank.

Bought equipment costing $10,100, paying the manufacturer $5,800 in cash and promising to pay the remaining $4,300 next month.

Paid utility expenses of $5,894.

Purchased a $6,000, five-year insurance policy, paying for two years in advance.

Paid back a previous loan for $3,750.

If total assets on August 1 were $72,128, what were total assets on August 31?