From the following information, journalize the last two closing entries for Nishimoto Company:

H. Nishimoto, Capital					Income Summary
	-	+			Dec. 31 Adj.	190,000	Dec. 31 Adj.	206,000
		Jan. 1 Bal.	450,000		Dec. 31 Closing	415,000	Dec. 31 Closing	492,000
		Apr. 7	18,000
H. Nishimoto, Drawing
	+	-
Mar. 1	35,000
Dec. 9	40,000

GENERAL JOURNAL						PAGE
DATE	DESCRIPTION	DOC. NO.		POST. REF.	DEBIT	CREDIT
20--	Closing Entries
Dec. 31
Dec. 31

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--
		$
	$
Subtotal	$
		$