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:

Andrea invested $$13,800$ cash in the business.

Andrea contributed $$23,000$ of photography equipment to the business.

The company paid $$2,400$ cash for office furniture.

The company received $$6,000$ cash for services provided during January.

The company purchased $$6,500$ of office equipment on credit.

The company provided $$3,050$ of services to customers on account.

The company paid cash of $$1,800$ for monthly rent.

The company paid $$3,400$ on the office equipment purchased in transaction #$5$ above.

Paid $$305$ cash for January utilities.

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