Financial information related to Udder Products Company, a proprietorship, for the month ended April 30, 2016, is as follows:

Net income for April	$174,200
Mark Kominksy's withdrawals during April	29,500
Mark Kominksy's capital, April 1, 2016	372,000

	Required:
1.	Prepare a statement of owner's equity for the month ended April 30, 2016. Refer to the lists of Labels and Amount Descriptions for the exact wording of the answer choices for text entries. Be sure to complete the statement heading.
2.	Why is the statement of owner's equity prepared before the April 30, 2016, balance sheet?