D Company compiled the following financial information as of December 31, 2019: Revenues $140,000 Berwick, Capital (1/1/08) 105,000 Equipment 40,000 Expenses 125,000 Cash 35,000 Berwick, Drawings 10,000 Supplies 5,000 Accounts payable 20,000 Accounts receivable 15,000. Ds owners equity on december 31 , 2019 is