Statement of Owner's Equity Zack Gaddis owns and operates Gaddis Advertising Services. On January 1, 20Y3, Zack Gaddis, Capital had a balance of $244,200. During the year, Zack invested an additional $12,200 and withdrew $85,500. For the year ended December 31, 20Y3, Gaddis Advertising Services reported a net income of $69,300. What is the decrease in owners equity and Zack Gaddis capital, December 31, 20Y3