On October 1, 2021, the owner invested $36,000 cash to start his business "X Company". During this month, the company performed services of $15,000 out of which 65% were on account. During this month also, the company received $18,000 utilities bill paying $9,000 of them. Assuming no other transactions impacted the cash account, what is the balance in Cash on October 31, 2021? $23,250 debit $36,750 debit $32,250 debit O None of the above