Required Information As of December 31, 2019, Armani Company's financial records show the following items and amounts Cash Accounts receivable Supplies Equipment $10,400 9,400 6,400 5,400 Accounts payable 11,800 A. Armani, Capital, Dec. 31, 2018 16,400 A. Armani, Capital, Dec. 31, 2019 19,800 A. Armani, Withdrawals 13,400 Consulting revenue 33,800 Rental revenue 22,800 Salaries expense 20,400 Rent expense 12,400 Selling and administrative expenses 8,400 Required: Prepare a year-end statement of owner's equity for Armani Company. Note. The owner invested a total of $1.400 cash during the year. ARMANI COMPANY Statement of Owner's Equity For Year Ended December 31, 2019 A. Armani, Capital, December 31, 2018 Add: Owner's investment Add: Net income A. Armani, Capital, December 31, 2019 16,400 16,400