The following T accounts show transactions that were recorded by Housing Locators, a firm that specializes in local Housing renting.

Cash

Equipment

(a)	181,000		(b)	37,000		(c)	71,000
(d)	21,000		(e)	610
(g)	2,100		(h)	10,100
			(i)	4,100

Accounts Receivable

Accounts Payable

(f)	8,200		(g)	2,100					(c)	71,000

Supplies

Wade Wilson, Capital

(b)	37,000								(a)	181,000

Fees Income

Telephone Expense

			(d)	21,000		(e)	610
			(f)	8,200

Wade Wilson, Drawing

Salaries Expense

(i)	4,100					(h)	10,100

Prepare a statement of owners equity for Housing Locators as of December 31, 2016.

Prepare a balance sheet for Housing Locators as of December 31, 2016.