All revenue and expense accounts have been closed at the end of the calendar year for Oriole Company. The Income Summary account has total debits of $$583,000$ and total credits of $$660,000.$ As of the same date, Owner's Capital has a balance of $$126,500,$ and Owner's Drawings has a balance of $$52,800.$

Prepare an owner's equity statement for the year ended december $31,2020.($ list items that increase retained earnings first$)$