On July 1, Tommy Wrigley established Wrigley Home Appraisal Services, a firm that provides expert residential appraisals and represents clients in home appraisal hearings. TRANSACTIONS

The owner invested $97,000 in cash to begin the business.

Paid $19,750 in cash for the purchase of equipment.

Purchased additional equipment for $14,400 on credit.

Paid $11,800 in cash to creditors.

The owner made an additional investment of $30,000 in cash.

Performed services for $8,200 in cash.

Performed services for $6,300 on account.

Paid $4,000 for rent expense.

Received $3,500 in cash from credit clients.

Paid $6,460 in cash for office supplies.

The owner withdrew $9,000 in cash for personal expenses.

Record in equation form the changes that occur in assets, liabilities, and owners equity for the above transactions. Analyze: What is the ending balance of cash after all transactions have been recorded?