Following is a random list showing the account balances of various assets, liabilities, revenues, and expenses for Spiffy Garage on December 31, 2023, the end of its first year of operations. Accounts receivable $15,000 Accounts payable 3,500 Salary expense 4,500 Repairs expense 800 Truck 8,500 Equipment 6,300 Notes payable 8,200 Cash 6,800 Supplies expense 1,600 Service revenue 12,800 Gasoline expense 800 Salary payable 2,200 The owner, Spiffy Sloan, invested $22,600 at the beginning of the year and withdrew $5,000 during the year for personal use. Owner's equity on December 31, 2023, was: Group of answer choices $13,900. $22,600. $22,700. $18,700