on December 1 Jasmine earns organize earns consulting on December 3. The owner contributed 84,000 and assets to launch the business on December 31. The companys record show the following items and amounts cash 11,360 Office supplies 3250 accounts receivable 14,000 land 46,000 office equipment 18,000 accounts payable 8500 owner investments 84,000 cash withdrawals by owner 2000 consulting revenue 14,000 rent expense 3550 salaries expense 7000 telephone expense, 760 miscellaneous expenses, 580 use the above information to prepare a December 31 balance sheet for Ernest consulting