Statement of Owner's Equity Xavier Heffner owns and operates Heffner Advertising Services. On January 1, 2018, Xavier Heffner, Capital had a balance of $205,250. During the year, Xavier investe d an additional $10,300 and withdrew $71,800. For the year ended December 31, 2018, Heffner Advertising Services reported a net income of $57,400. Prepare a statement of owner's equity for the year ended December 31, 2018. Use the minus sign to indicate negative values. Heffner Advertising Services Statement of Owner's Equity For the Year Ended December 31, 2018 Statement of Owner's Equity Xavier Heffner owns and operates Heffner Advertising Services. On January 1, 2018, Xavier Heffner, Capital had a balance of $205,250. During the year, Xavier invested an additional $10,300 and withdrew $71,800. For the year ended December 31, 2018, Heffner Advertising Services reported a net income of $57,400. Prepare a statement of owner's equity for the year ended December 31, 2018. Use the minus sign to indicate negative values. Heffner Advertising Services Statement of Owner's Equity For the Year Ended December 31, 2018 Additional investment during 2018 Xavier Heffner, capital, December 31, 2018 Xavier Heffner, capital, January 1, 2018 Withdrawals Net income