On December 1, Jasmin Ernst organized Ernst Consulting. On December 3, the owner contributed $83,010 in assets to launch the business. On December 31, the company's records show the following items and amounts. $:930 $14,890 12,828 2,290 Rent expense Cash withdrawals by owner Consulting revenue Cash Accounts receivable office supplies Land 12,820 2,530 45,960 Salaries expense 5,780 16,900 Telephone expense 790 office equipment Accounts payable Owner investments 7,670 Miscellaneous expenses 610 83,010 Assets ERNST CONSULTING Income Statement As of December 31 $ Cash Accounts receivable Office supplies Total revenues 14,890 12,820 2,290 $ 30,000 0