Presented below is information related to the sole proprietorship of Alice Henning, attorney.
Legal service revenue—2017 ........ $ 335,000
Total expenses—2017 ............ 211,000
Assets, January 1, 2017 .......... 96,000
Liabilities, January 1, 2017 ......... 62,000
Assets, December 31, 2017 ......... 168,000
Liabilities, December 31, 2017 ......... 100,000
Drawings—2017 ............. ?

Instructions
Prepare the 2017 owner’s equity statement for Alice Henning’s legal practice.