From the following accounts of Automatic Door Company, prepare the entity's statement of owner's equity for the year ended Dec. 31, 19X5.

          Kristen Heitmiller, capital

Dec. 31  $ 42,000 Jan. 1    $52,000

                              Mar 9    $28,000

                              Dec.31  $43,000

      Kristen Heitmiller, withdrawals

Mar. 31    $9,000   Dec. 31    $42,000

Jun. 30    $7000

Sep. 30    $9000

Dec. 31  $17,000

         Income Summary

Dec. 31        $85,000   Dec.    $128,000

Dec. 31        $43,000