J. Clancy owns Clancy Consulting. On December 31 of the prior year, the J. Clancy, Capital account balance was $21,500. During the current year, Clancy invests an additional $15,300 in assets, but withdrew $11,600 cash. Clancy Consulting reports net income of $32,600 for the current year. Prepare a statement of owner's equity for Clancy Consulting for the current year ended December 31. CLANCY CONSULTING Statement of Owner's Equity J. Clancy, Capital, December 31 prior year 0 J. Clancy, Capital, December 31 current year $ 0