Bev's Dry Cleaners is owned and operated by Beverly Zahn. A building and equipment are currently being rented, pending expansion to new facilities. The actual work of dry cleaning is done by another company for a fee. The assets and the liabilities of the business on November 1, 20Y6, are as follows: Cash, $39,000; Accounts Receivable, $80,000; Supplies, $11,000; Land, $50,000; Accounts Payable, $31,500. Business transactions during November are summarized as follows: Beverly Zahn invested additional cash in the business with a deposit of $21,000 in the business bank account. Purchased land adjacent to land currently owned by Bev's Dry Cleaners to use in the future as a parking lot, paying cash of $35,000. Paid rent for the month, $4,000. Charged customers for dry cleaning revenue on account, $72,000. Paid creditors on account, $20,000. Purchased supplies on account, $8,000. Received cash from cash customers for dry cleaning revenue, $38,000. Received cash from customers on account, $77,000. Received monthly invoice for dry cleaning expense for November (to be paid on December 10), $29,450. Paid the following: wages expense, $24,000; truck expense, $2,100; utilities expense, $1,800; miscellaneous expense, $1,300. Determined that the cost of supplies on hand was $11,800; therefore, the cost of supplies used during the month was $7,200. Withdrew $5,000 for personal use