Marsha Solomon, a physiotherapist, opened a practice. The business completed the following transactions:

May 1 Solomon invested $25,000 cash to start her practice. The business issued shares to Solomon.

1 Purchased medical supplies on account totalling $9,000.

2 Paid monthly office rent of $4,000.

3 Recorded $8,000 revenue for service rendered to patients, received cash of $2,000, and sent bills to patients for the remainder.

After these transactions, how much cash does the business have to work with? Use T-accounts to show your answer.