The following T accounts show transactions that were recorded by Residential Relocators, a firm that specializes in local housing rentals. The entries for the first transaction are labeled with the letter (a), the entries for the second transaction with the letter (b), and so on.

Cash
(a)	184,000	(b)	40,000
(d)	24,000	(e)	640
(g)	2,400	(h)	10,400
		(i)	4,400

Equipment
(c)	74,000

Accounts Receivable
(f)	8,800	(g)	2,400

Accounts Payable
		(c)	74,000

Supplies
(b)	40,000

Scott Hamilton, Capital
		(a)	184,000

Fees Income
		(d)	24,000
		(f)	8,800

Telephone Expense
(e)	640

Scott Hamilton, Drawing
(i)	4,400

Salaries Expense
(h)	10,400

Required: Prepare a statement of owners equity and a balance sheet for Residential Relocators as of December 31, 20X1.