The Statement of Owners Equity Selected account balances from the BCooper company at 12/31/20 are as follows: -

Accounts Payable 13,200 - Net Income $24,200 - Owner Withdrawls 5,400 - Equipment 32,500 - Owner, Capital Contributions 10,000 - BCooper, Capital 01/02/20 -0- - Notes Payable 9,700 - Service Revenue 78,200 - Rent Expense 12,578 Required: Using Proper form, Prepare a Statement of Owners Equity at 12/31/20 .