On December $1,$ Jasmin Ernst organized Ernst Consulting. On December $3,$ the owner contributed $ $83,010$ in assets in exchange for its common stock to launch the business. On December $31,$ the company'srecords show the following items and amounts.Cash: $$14,890,$ Cash dividends: $$930,$ Accounts receivable: $12,820,$ Consulting revenue: $12,820,$ Office supplies: $2,290,$ Rent expenses: $2,530,$ Office equipment: $16,900,$ Salaries expense: $5,780,$ Land: $45,960,$ Telephone expense: $790,$ Accounts payable: $7,670,$ Miscellaneous expenses: $610,$ Common stock: $83,010$