Statement Of Owner's Equity

Jay Pembroke started a business in April. Prepare a Statement of Owner's Equity using the following balances for April transactions.

Cash	$12,950
Accounts Receivable	2,000
Office Supplies	4,600
Prepaid Insurance	1,200
Accounts Payable	300
Jay Pembroke, Capital	18,000
Jay Pembroke, Drawing	100
Service Fees	3,300
Rent Expense	750

1. You will need to calculate the net income for April.