Hannah Roberts owns and operates Hannah's Pool Service Company. On January 1, Hannah Roberts, Capital had a balance of $252,000. During the year Hannah invested an additional $32,000 and withdrew $52,400. For the year ended December 31 Hannah's Pool Service Company reported a net income of $73,200 Prepare a statement of owner's equity for the year ended December 31. Hannah's Pool Service Company Statement of Owner's Equity Hannah Roberts, capital, January 1 Investment luring year Net income Total Less: With drawals Increase in owner's equity Hannah Roberts, capital, December 31