Carmen Camry operates a consulting firm called Help Today, which began operations on August 1. On August 31, the company's records show the following accounts and amounts for the month of August.

Cash$25,200C. Camry, Withdrawals$5,830Accounts receivable22,240Consulting fees earned26,880Office supplies5,080Rent expense9,390Land43,890Salaries expense5,450Office equipment19,860Telephone expense690Accounts payable10,840Miscellaneous expenses390

Use the above information to make a August statement of owner's equity for Help Today. The owner's capital account balance at July 31 was $0, and the owner invested $100,300 cash in the company on August 1.