The following T accounts show transactions that were recorded by Residential Relocators, a firm that specializes in local housing rentals.

Cash (a) 182,000 (b) 38,000 (d) 22,000 (e) 620 (g) 2,200 (h) 10,200 (i) 4,200 Equipment (c) 72,000 Accounts Receivable (f) 8,400 (g) 2,200 Accounts Payable (c) 72,000 Supplies (b) 38,000 Wade Wilson, Capital (a) 182,000 Fees Income (d) 22,000 (f) 8,400 Telephone Expense (e) 620 Wade Wilson, Drawing (i) 4,200 Salaries Expense (h) 10,200

Required: Prepare a statement of owners equity and a balance sheet for Residential Relocators as of December 31, 2019.