| Cash | $ | 12,000 | Cash withdrawals by owner | $ | 2,000 | |
| Accounts receivable | 15,000 | Consulting fees earned | 17,000 | |||
| Office supplies | 25,500 | Rent expense | 3,060 | |||
| Land | 36,000 | Salaries expense | 6,800 | |||
| Office equipment | 18,000 | Telephone expense | 760 | |||
| Accounts payable | 45,000 | Miscellaneous expenses | 580 | |||
| Owner investments | 57,700 |
Using the above information prepare an October statement of owner’s equity for Real Solutions |
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