On October 1, Ebony Ernst organized Emst Consulting, on October 3, the owner contributed $84,000 in assets to launch the business. On October 31, the company's records show the following items and amounts Cash Accounts receivable Office supplies Land Office equipment Accounts payable Owner investments $11, 360 14.000 3.250 46.000 18,000 8.500 84.000 Caah withdrawala by owner $2,000 Consulting revenue 14.000 Rent expense 3,550 salaries expense 7.000 Telephone expense 760 Miacellaneous expenses 580 Accountants employed by a particular business as junior accountant, chief accountant, or financial vice-president, are said to be engaged in