Income Statement Statement of Owners Equity Balance Sheet Prepare the statement of owner's equity for the year ended December 31. The Stark, Capital account balance was $138,800 on December 31 of the prior year, and there were no owner investments in the current year. STARK COMPANY Statement of Owner's Equity For Year Ended December 31 Stark, Capital, December 31 prior year Add: Investments by owner 0 Stark, Capital, December 31 current year < Income Statement Balance Sheet >