At the end of its first year of operations, Shapiro's Consulting Services reported net income of $31,050. They also had account balances of: Cash, $19,150; Office Supplies, $3,200, Equipment, $25,800 and Accounts Receivable, $8,000. The owner's total investment for this first year was $20,400 and the owner withdrew $2,630 for personal use. At the end of its first year of operations, Shapiro's Consulting Services reported net income of $31,050. They also had account balances of: Cash, $19,150; Office Supplies, $3,200, Equipment, $25,800 and Accounts Receivable, $8,000. The owner's total investment for this first year was $20,400 and the owner withdrew $2,630 for personal use