Show me the steps to solve Andrea Apple opened Apple Photography on January$1$ of the current year. During January, the following transactions occurred and were recorded in the company's books:

Andrea invested $ $13,700$cash in the business.

Andrea contributed $$22,000$ of photography equipment to the business.

The company paid $$2,300$ cash for office furniture.

The company received $$5,900$ cash for services provided during January.

The company purchased $$6,400$ of office equipment on credit. The company provided $$2,950$ of services to customers on account.

The company paid cash of $$1,700$ for monthly rent.

The company paid $$3,300$ on the office equipment purchased in transaction #$5$above$.$

Paid $$295$ cash for January utilities.

Based on this information, the amount reported as Owner Capital on the balance sheet at month$-$end would be: