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 companys records show the following items and amounts.

Cash	$	15,140		Cash withdrawals by owner	$	830
Accounts receivable		12,720		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 statement of owner's equity for Ernst Consulting.