Hannah Roberts owns and operates Hannah's Pool Service Company. On January 1, Hannah Roberts, Capital had a balance of $309,920. During the year, Hannah invested an additional $29,740 and withdrew $39,950. For the year ended December 31, Hannah's Pool Service Company reported a net income of $64,150.

Prepare a statement of owner's equity for the year ended December 31.

Hannah's Pool Service Company

Statement of Owner's Equity

For the Year Ended December 31

Hannah Roberts, capital, January 1		$
Investment during year	$
Net income
Withdrawals during year
Increase in Owner's equity
Hannah Roberts, capital, December 31