Can you help me figure out what the "Net income for Decemeber" and "Less: Withdrawals for December" are?

The questions use the information from the "T" accounts. I dont know what I need to be adding to get the answers

Wk. 2 - Apply: Connect Exercise [due Mon] i Saved Help Save & Exit Submit Check my work The following T accounts show transactions that were recorded by Residential Relocators, a firm that specializes in local housing rentals. 12 Cash Equipment Accounts Receivable points (a) 185 , 000 (b) 41, 000 (c) 75 , 000 (f ) 9, 000 (g) 2, 500 (d) 25, 000 (e) 650 (g) 2, 500 (h ) 10 ,500 eBook (i ) 4, 500 Accounts Payable Supplies Wade Wilson, Capital Hint (c) 75 , 000 (b) 41 , 000 (a) 185 , 000 Fees Income Telephone Expense Wade Wilson, Drawing (d) 25 , 000 (f ) (e) 650 (i ) 4, 500 9, 000 Salaries Expense ( h) 10,500 Required: Prepare a statement of owner's equity and a balance sheet for Residential Relocators as of December 31, 2019.