The following selected information is taken from the work sheet for Warton Company at its December 31 year-end. Income Statement Dr. Cr. Balance Sheet and Statement of Owner's Equity Dr. Cr. 74,500 B. Warton, Capital B. Warton, withdrawals Totals 41,400 137,000 204,000 Determine the amount for B. Warton, Capital, that should be reported on its current December 31 year-end balance sheet. Note: B. Warton, Capital was $74,500 on December 31 of the prior year. $ 74,500 B. Warton, Capital, (beginning) Add: Net income Less: Withdrawals B. Warton, Capital, (ending)