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$)95,000($b$)23,000($d$)15,000($e$)350($g$)1,500($h$)5,500($i$)2,500$ Equipment$($c$)40,000$ Accounts Receivable$($f$)5,000($g$)1,500$ Accounts Payable $($c$)40,000$ Supplies$($b$)23,000$ Scott Hamilton, Capital $($a$)95,000$ Fees Income $($d$)15,000($f$)5,000$ Telephone Expense$($e$)350$ Scott Hamilton, Drawing$($i$)2,500$ Salaries Expense$($h$)5,500$ Required:Prepare a statement of owners equity and a balance sheet for Residential Relocators as of December $31,20$X$1.$