Use the Following Information to Calculate At, or for the Year

Use the following information to calculate at, or for the year ended, December 31, 2010, (A) net income,(B) owner's capital,(C) total assets, and(D) cash.
$\begin{array}{lrcr}\text { Salaries Expense } & 4,000 & \text { Commissions Earned } & \$ 20,000 \\\text { Accounts Payable } & 7,000 & \text { Owner's Capital, } & \\\text { Withdrawals } & 6,000 & \text { December } 31,2010 & ? \\\text { Accounts Receivable } & 8,000 & \text { Utilities Expense } & 2,000 \\\text { Inventories } & 22,000 & \text { Owner's Capital, } \\\text { Cash } & ? & \text { December } 31,2009 & 26,000 \\\text { Salaries Payable } & 1,000 & &\end{array}$