Helen recently opened her own shop on December 1, 2019 and has contracted her services to a local seniors centre. She is paid a fee for her services from the seniors centre. She has invested $1,000 of her own money into the company, which is a private corporation, as she plans to expand by providing services to other seniors centres across her city. She is the only shareholder. She has just received her first month of financial statements from her accountant. She is quite upset. Since the income statement reports profit of $1,075 and she put $1,000 into the company, she is surprised to see her cash account only has $925 (balance sheet) in it. Knowing you are taking accounting courses, she has emailed you asking how this is possible. She does not understand why her cash balance isnt $2,075 (her net income plus the $1,000 she invested).