The Johnson Company began operations on January 1st when its owners invested $60,000. The following information was available at the end of January: Inventory $14,800, Accounts payable $8,200, Accounts receivable $7,400, Cash $9,500, Equipment $64,000, Notes payable $74,000, Revenue $132,000, Supplies expense $1,200, Utilities expense $2,400, Wage expense $18,900, Cost of Goods Sold $105,000 and Dividends $2,500. What is the company