On October 1, Ebony Ernst organized Ernst Consulting, on October 3, the owner contributed $82,890 in assets to launch the business. On October 31, the company's records show the following items and amounts. $15,140 Cash withdrawals by owner 12,720 Cash $ 830 Accounts receivable: Consulting revenue 12,720 Office supplies 2,110 Rent expense 2,380 Land 46,010 Salaries expense 5,620 Office equipment 16,780 Telephone expense 780 Accounts payable 7,360 Miscellaneous expenses 600 Owner investments 82,890 Using the above information prepare an October 31 balance sheet for Ernst Consulting. ERNST CONSULTING Balance Sheet As of October 31