balance sheet for Armany's company records show the following:

Cash $$10,000$

Accounts Receivable $$9,000$

Supplies $$7,000$

Equipment $$4,000$

Accounts Payable $$12,000$

Beginning Capital $$16,000$

Withdrawals $$13,000$

Consulting Revenue $$33,000$

Rental Revenue $$22,000$

Salaries expense $ $20,000$

Rent expense $$12,000$

Selling and Administrative expense $ $8,000$