On December 31, Jones Co. had the following list of accounts and their respective annual balances. Accounts Payable $ 7.400 Accounts Receivable 14,400 $ 22,200 Legal Expense 61,500 Prepaid Rent 71,000 Rent Expense 35,600 Supplies 68,400 Supplies Expense 2,700 23,500 Beginning Capital Cash Consulting Revenue Deferred Revenue 2.100 15,000 Travel Expense 7,200 Drawing 22 200 Drawing 22,200 Required: Complete the statement of owner's equity below. Hint: First compute net income. Jones Company Statement of Owner's Equity For Year Ended December 31 $ 71,000 Beginning Capital (Choose one) Change in Equity Ending Capital $ 71,000