As of December 31, 2019, Armani Companys financial records show the following items and amounts. Cash $ 11,600 Accounts receivable 10,600 Supplies 7,600 Equipment 6,600 Accounts payable 14,200 A. Armani, Capital, Dec. 31, 2018 17,600 A. Armani, Capital, Dec. 31, 2019 22,200 A. Armani, Withdrawals 14,600 Consulting revenue 36,200 Rental revenue 25,200 Salaries expense 21,600 Rent expense 13,600 Selling and administrative expenses 9,600 Required: Prepare a year-end statement of owners equity for Armani Company. Note: The owner invested a total of $2,600 cash during the year.