The following items are taken from the financial statements of the Freight Service for the year ending December 31, 2020:

Accounts payable $ 19,000

Accounts receivable 13,000

Accumulated depreciation equipment 25,000

Advertising expense 21,200

Cash 15,000

Owners capital (1/1/20) 104,000

Owners drawings 11,000

Depreciation expense 12,000

Insurance expense 4,800

Note payable, due 6/30/21 72,000

Prepaid insurance (12-month policy) 7,200

Rent expense 17,000

Salaries and wages expense 32,000

Service revenue 135,000

Unearned service revenue 4,000

Supplies 5,000

Supplies expense 6,000

Equipment 210,000

What was Owners Capital at December 31? (You must show all computations)