On December 31, Murphy Co. had the following list of accounts and their respective annual balances Accounts Payable $ 52,100 Prepaid Rent $ 20,200 Accounts Receivable 32,800 Rent Expense 2,700 Beginning Capital 56,400 O Service Revenue 63,700 Cash 59,900 Supplies 22,600 5,200 Supplies Expense 8,800 Deferred Revenue Drawing Legal Expense 14,000 Travel Expense 9,600 6,800 Required: Complete the statement of owner's equity below