From the following information, journalize the last two closing entries for Nishimoto Company: H. Nishimoto, Capital Income Summary + Dec. 31 Adj. 333,900 Dec. 31 Adj. 359,100 Jan. 1 Bal. 787,500 Dec. 31 Closing 724,500 Dec. 31 Closing 850,500 Apr. 7 31,500 H. Nishimoto, Drawing Mar. 1 61,400 Dec. 9 69,300 GENERAL JOURNAL PAGE DATE DESCRIPTION DOC. NO. POST. REF. DEBIT CREDIT 20-- Closing Entries Dec. 31 Income Summary H. Nishimoto, Capital Dec. 31 H. Nishimoto, Capital H. Nishimoto, Drawing 787,500 787,500 130,700 130,700 From the above information, present a statement of owner's equity for Nishimoto Company Nishimoto Company Statement of Owner's Equity For Year Ended December 31, 20-- H. Nishimoto, Capital, January 1, 20-- 787,500 31,500 Investment during the Year Net Income for the Year Subtotal Less: Withdrawals for the Year Increase in Capital H. Nishimoto, Capital, December 31, 20-- 130,700