The assets and liabilities of Amos Moving Services at March 31, 2014, the end of the current year, and its revenue and expenses for the year are listed below. The capital of the owner was $187,000 at April 1, 2013, the beginning of the current year. Mr. Amos invested an additional $16,300 in the business during the year.

Accounts Payable $1,200

Miscellaneous Expense $530

Accounts Receivable $10,340

Office Expense $610

Cash $32,320

Supplies $1,670

Fees Earned $81,510

Wages Expense $30,610

Land $47,000

Amos, Drawing $5,800

Building $157,130.

Prepare a statement of owner's equity for the current year ended March 31, 2014.