Given the following information, how much is the owner's ending capital balance for the year: (Hint: On the first day of the year, the owner had $0 Capital.)

Cash....................................$ 11,360 Cash Withdrawals by Owner....................$ 2,000

Accounts Receivable.............14,000 Consulting Revenue...................................14,000

Office Supplies...................... 3,250 Rent Expense............................................ 3,550

Office Equipment..................18,000 Salaries Expense...................................... 7,000

Land...................................... 46,000 Telephone Expense................................. 760

Accounts Payable................. 8,500 Miscellaneous Expense........................... 580

Owner Investments...............84,000