Hello,, can you please explain what I use the $22,000 for in the answer also if you can kindly explain how to answer such questions please..Thank you

Question 1 At September 1, the statement of financial position accounts for Stanley's Restaurant were as follows: Accounts Payable $ 3,800 Land $33,000 Accounts Receivable 1,600 Share Capital-Ordinary ? Building 68,000 Notes Payable 48,000 Cash 10,000 Supplies 6,600 Furniture 18,700 The following transactions occurred during the next two days: The company issued additional ordinary shares for $22,000 cash invested in the business. The accounts payable were paid in full. (No payment was made on the notes payable.) Instructions Prepare a statement of financial position at September 3, 2011