6 points 261,500 4,400 ,600 Income 137,200 2,700 1,500 1,630 12,000 3,030 1,740 67,100 5,370 1,280 3,000 $279,440 $307,750 Assume further that the owner of the firm is John Capeletti and that the John Capeletti, Drawing account had a balance of $30,700 on 6 points Dec 31, 2019