Following is a random list showing the account balances of various assets, liabilities, revenues and expenses for Ottos Auto Service at December 31, 2010, the end of its first year of operations:

Accounts receivable $50,000 Accounts payable 8,000

Salary expense 5,000 Office supply expense 1,000

Tow Truck 18,000 Hoist Equipment 15,000

Bank loan 15,000 Cash 17,000

Supplies expense 7,000 Service revenue 27,500

Utilities expense 2,500 Salary payable 3,500

Otto Capital, Jan. 1, 2010 47,500 Withdrawals/Drawings 10,000

The statement of owner's equity would show an ending balance in the Capital account at December 31, 2010 of: