Andrea Scarlett is a realtor. She organized her business as a proprietorship, Andrea Scarlett, Realtor, by investing $19,000 cash. The business gave capital to her. Consider the following facts at September 30, 2012. The business owes $61,000 on a note payable for land that the business acquired for a total price of $83,000. The business spent $23,000 for a Zinka Banker real estate franchise, which entitles the business to represent itself as a Zinka Banker office. This franchise is a business asset. Scarlett owes $80,000 on a personal mortgage for her personal residence, which she acquired in 2012 for a total price of $160,000. Scarlett has $5,000 in her personal bank account, and the business has $9,000 in its bank account. Scarlett owes $4,000 on a personal charge account with Chico