Lita Lopez started Biz consulting, a new business, and completed the following transactions during its first year of operations.

a. Lita Lopez invested $61,000 cash and office equipment valued at $32,000 in the company in exchange for its common stock.

b. The company purchased an office suite for $46,000 cash.

c. The company purchased office equipment for $6,000 cash

d. The company purchased $3,500 of office supplies and $1,500 of office equipment on credit.

e. The company paid a local news paper company $830 cash for printing an announcement for the office's opening

f. The company completed a financial plan for a client and billed that client $4,500 for the service

g. The company designed a financial plan for another client and immediately collected a $8,200 cash fee.

h. The company paid $1,800 cash in dividends to the owner (sole shareholder)

i. The company received $3,500 cash as partial payment from the client described in transaction f.

j. The company made a partial payment of $750 cash on the equipment purchased in transaction d.

k. The company paid $2,200 cash for the office secretary's wage for this period

Determine the company's net transaction