Judy Cumby is the sole owner of Deer Park, a public camping ground near Gros Morne National Park. Judy has gathered the following financial information for the year ended March 31, 2017: Revenuescamping fees $150,000 Revenuesgeneral store $ 40,000 Operating expenses 150,000 Cash on hand 9,400 Supplies on hand 2,500 Original cost of equipment 110,000 Fair value of equipment 125,000 Notes payable 70,000 Accounts payable 11,500 J. Cumby, capital, April 1, 2016 17,000 Accounts receivable 21,000 J. Cumby, draw