On December 1, Jasmin Ernst organized Ernst Consulting. On December 3, the owner contributed $84,580 in assets in exchange for its common stock to launch the business. On December 31, the companys records show the following items and amounts. Cash $ 9,390 Cash dividends $ 2,650 Accounts receivable 16,020 Consulting revenue 16,020 Office supplies 3,830 Rent expense 4,190 Office equipment 18,550 Salaries expense 7,570 Land 45,980 Telephone expense 830 Accounts payable 9,060 Miscellaneous expenses 650 Comm