Prepare the Statement of Owner's Equity from the Adjusted Trial Balance and Income Statement. Within each section of the statement, enter the accounts in Chart of Accounts order and the account balances. Then, calculate ending capital for the month. Enter any decreases using a minus sign or parentheses. SMART TOUCH LEARNING Adjusted Trial Balance Account Title Cash SMART TOUCH LEARNING Income Statement Month Ended December 31, 2016 December 31, 2016 Balance Revenue: Debit Credit Service Revenue 17,500 Expenses: 9,600 200 Depreciation Expense--Furniture 2,300 11,600 Interest Expense 300 Accounts Receivable Office Supplies Prepaid Rent Furniture Accumulated Depreciation-Furniture Accounts Payable Salaries Payable Interest Payable Unearned Revenue Notes Payable Bright, Capital 20,400 Rent Expense Salaries Expense Supplies Expense Total Expenses Net Income SMART TOUCH LEARNING Statement of Owner's Equity Bright, Withdrawals 29,700 Service Revenue Month Ended December 31, 2016 Depreciation Expense--Furniture 2,300 Bright, Capital, December 1, 2016 Interest Expense 300 Net income for the month Rent Expense 3,500 Salaries Expense 4,000 Owner withdrawal Supplies Expense 900 Total 100,000 100,000 Bright, Capital, December 31, 2016 3,500 4,000 900 52,900 11,000 41,900 23,100 76,000