An alphabetical list ofBlossoms Company adjusted accounts at its fiscal year end, August 31, 2021, follows. All accounts have normal balances.

Accounts payable

$15,590

Notes payable

$42,000

Accumulated depreciationequipment

14,000

Prepaid insurance

575

Accumulated depreciationfurniture

17,500

R. Smistad, capital

65,750

Cash

22,020

R. Smistad, drawings

74,000

Cost of goods sold

271,900

Rent expense

24,600

Depreciation expense

7,070

Salaries expense

50,900

Equipment

35,000

Salaries payable

2,250

Furniture

42,000

Sales

468,000

Insurance expense

3,575

Sales returns and allowances

16,300Interest expense

2,140

Supplies

950

Interest payable

615

Supplies expense

6,325

Merchandise inventory

70,950

Unearned revenue

2,600

can you tell me what is the capital amount I need to prepare the statement of owner equity?