100 Statement of Owner's Equity Judy Flint owns and operates Derby Advertising Services. On January 1, 2013, Judy Flint, Capital had a balance of $152,000. During the year, Judy invested an additional $7,600 and withdrew $53,200. For the year ended December 31, 2013, Derby Advertising Services reported a net income of $44,700. Prepare a statement of owner's equity for the year ended December 31, 2013. Use the minus sign to indicate negative values. Derby Advertising Services Statement of Owner's Equity For the Year Ended December 31, 2013