Apex Systems Co. offers its services to residents in the Seattle area. Selected accounts from the ledger of Apex Systems Co. for the fiscal year ended December 31, 2016, are as follows:

Bart Nesbit, Capital Dec. 31 91,200 Jan. 1 (2016) 1,340,000 Dec. 31 356,000 Bart Nesbit, Drawing Mar. 31 22,800 Dec. 31 91,200 June 30 22,800 Sept. 30 22,800 Dec. 31 22,800 Income Summary Dec. 31 1,437,000 Dec. 31 1,793,000 Dec. 31 356,000

Prepare a statement of owners equity for the year. No additional investments were made during the year. If a net loss has been incurred or there has been a decrease in owners equity, enter that amount as a negative number using a minus sign. Be sure to complete the statement heading. Refer to the list of Labels and Amount Descriptions for the exact wording of the answer choices for text entries.

Dec. 31 Mar. 31 June 30 Sept. 30 Dec. 31 Dec. 31 Dec. 31 Bart Nesbit, Capital Jan. 1 (2016) 91,200 Dec. 31 Bart Nesbit, Drawing Dec. 31 22,800 22,800 22,800 22,800 Income Summary 1,437,000 Dec. 31 356,000 1,340,000 356,000 91,200 1,793,000