Draw "1" sign if the account increases owner's equity, "I" sign if it decreases owner's equity account, and "." sign If no effect. Initial investment Equipment Rent expense Depreciation expense Service revenue Land Capital Prepaid expenses Drawing Withdrawals The following balances were retrieved from the records of Joshua's Tutorial Services for the year ended December 31, 2020. Capital, January 1, 2020 500,000 Withdrawals 100,000 Additional Investment 50,000 Net Loss 45,000 Prepare the Statement of Changes in Equity