Jascinta Williams had prepared the financial statements for her business, a sole proprietorship, to take to her accountant. Unfortunately, she has misplaced the Statement of Profit or Loss for 2022. Her accountant assures her that the profit or loss for the period can be determined so long as she has her Statement of Financial Position for the previous and current reporting period. These are presented below.

Jascinta Williams Statement of Financial Position	As at 30 June 2022	As at 30 June 2021
Cash	$ 6 700	$ 3 800
Receivables	10 400	10 000
Inventory	30 200	37 800
Prepayments	3 510	2 100
Total current assets	50 810	53 700
Land	34 600	33 500
Plant and equipment	21 600	29 200
Total non-current assets	56 200	62 700
Total assets	107 010	116 400
Bank overdraft		9 700
Accounts payable	14 000	16 200
Accrued expenses	4 000	3 300
Total current liabilities	18 000	29 200
Loan	23 800	28 100
Total liabilities	41 800	57 300
Equity	$ ?	$ ?

In addition, Jascinta tells her accountant that she has made drawings totalling $27 000 during the reporting period.

Required

Analysing the information provided, complete the Statement of Changes in Equity for Jascinta.

NOTE: Do not use $, commas or spaces in your answers.

Jacinta Williams

Statement of Changes in Equity

For the year ending 30 June 2022

Captial - J.Williams as at 1 July 2021	$
Plus Profit	$
Less Drawings	$27,000
Capital - J.Williams as at 30 June 2022	$