Answer:
$44,935
Explanation:
Apple Photography's capital account should include:
cash invested ($13,900) + photography equipment ($24,000) + sales revenue ($6,100 cash + $3,150 on account) - insurance policy ($2,500) - rent ($1,900) - utilities ($315) = $44,925
Office equipment purchased on credit and the partial payment of the debt are not included in the calculation of the capital account.