On September 1, Shawn Dahl established Whitewater Rentals, a canoe and kayak rental business. The following transactions occurred in the month of September and affected the following accounts:

Cash		Accounts Payable
Accounts Receivable		Shawn Dahl, Capital
Office Equipment		Revenue
Canoe and Kayak Equipment		Expenses

Transactions

1.		Shawn Dahl invested $44,400 in cash to open the business
2.		Paid $12,100 in cash for the purchase of kayak and canoe equipment
3.		Paid $1,850 in cash for rent expense
4.		Purchased additional kayak and canoe equipment for $4,600 on credit
5.		Received $4,700 in cash for kayak rentals
6.		Rented canoes and kayaks for $2,000 on account
7.		Purchased office equipment for $205 in cash
8.		Received $1,200 in cash from credit clients
9.		Shawn Dahl withdrew $2,300 in cash for personal expenses

1///Based on the information shown above, what is the balance of Accounts Receivable for Whitewater Rentals at the end of September?

2///

Based on the information above, complete the following accounting equation?