Andrea Apple opened Apple Photography on January 1 of the current year. During January, the following transactions occurred and were recorded in the company's books:

1. Andrea invested $14,200 cash in the business.
2. Andrea contributed $27,000 of photography equipment to the business.
3. The company paid $2,800 cash for office furniture.
4. The company received $6,400 cash for services provided during January.
5. The company purchased $6,900 of office equipment on credit.
6. The company provided $3,450 of services to customers on account.
7. The company paid cash of $2,200 for monthly rent.
8. The company paid $3,800 on the office equipment purchased in transaction #5 above.
9. Paid $345 cash for January utilities.

Based on this information, the amount reported as Owner Capital on the balance sheet at month-end would be: