The controller for Tires and More Inc has recorded the following transactions during the month the owner established the business with a 20,000 investment on the 1st of the month the company recorded 36,000 of revenue for tires and services provided during the month and expenses of 22,000 were recorded for the month.

Additionally on the last day of the month the owner withdrew 2000 for personal expenses 

What is the balance of Owners Equity at the end of the month and is the balance a debit or a credit?