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Presented below is information related to the sole proprietorship of Ruth Lewis, attorney. Legal service revenue-2020 $344,000 Total expenses-2020 212,000 Assets, January 1, 2020 96,000

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Presented below is information related to the sole proprietorship of Ruth Lewis, attorney. Legal service revenue-2020 $344,000 Total expenses-2020 212,000 Assets, January 1, 2020 96,000 Liabilities, January 1, 2020 61,000 Assets, December 31, 2020 166,000 Liabilities, December 31, 2020 105,000 Drawings-2020 ? Prepare the 2020 owner's equity statement for Ruth Lewis's legal practice. (List items that increase owner's equity first.)

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