P. Lindal's capital amount on January 1 was $144,900, and there was an additional investment of $7,200 on May 12 and withdrawals of $36,200 for the year. Net income for the year was $23,180. Prepare a statement of owner's equity for The Lindal Clinic for the year ended December 31. The Lindal Clinic Statement of Owner's Equity For Year Ended December 31, 20-- Subtotal