As of December 31, employees had earned $1,700 of unpaid and unrecorded salaries. The next payday is January 4, at which time $2,125 of salaries will be paid. The cost of supplies still available at December 31 is $1,900. The notes payable requires an interest payment to be made every three months. The amount of unrecorded accrued interest at December 31 is $1,125. The next interest payment, at an amount of $1,350, is due on January 15. Analysis of the unearned member fees account shows $1,800 remaining unearned at December 31. In addition to the member fees included in the revenue account balance, the company has earned another $10,300 in unrecorded fees that will be collected on January 31. The company is also expected to collect $11,000 on that same day for new fees earned in January. Depreciation expense for the year is $20,600. I need to know the owners capital