At September 1, 2024, the balance sheet accounts for Mark's Restaurant, owned by Mark Ray were as follows:

Accounts Payable $4,800

Accounts Receivable 1.900

Building 83.000

Cash 5.500

Furniture 16.000

Land 35.300

M. Ray, Capital ?

Notes Payable 48.100

Supplies 6,500

The following transactions occurred during the next two days:

1.

Mark invested an additional $23,300 cash in the business.

2.

The accounts payable were paid in full. (No payment was made on the notes payable.)