On October 1, Ebony Ernst organized Ernst Consulting; on October 3, the owner contributed $83,010 in assets to launch the business. On October 31, the companys records show the following items and amounts.

Cash	$	14,890		Cash withdrawals by owner	$	930
Accounts receivable		12,820		Consulting fees earned		12,820
Office supplies		2,290		Rent expense		2,530
Land		45,960		Salaries expense		5,780
Office equipment		16,900		Telephone expense		790
Accounts payable		7,670		Miscellaneous expenses		610
Owner investments		83,010