The following adjusted balances are taken from the general ledger of ABS Consulting:

Account Title	Amount
Cash	P24,100
Accounts payable	2,000
Lopez, Capital	13,000
Lopez, Drawing	600
Fees Revenue	18,000
Salary Expense	2,600
Rent Expense	3,000
Supplies Expense	1,900
Advertising Expense	800

What is the amount that ABS Consulting would report as the ending balance in the Lopez, Capital account in the Statement of Changes in Owners Equity at the end of the year?