The worksheet of Bridget's Office Supplies contains the following revenue, cost, and expense accounts. The merchandise inventory amounted to $59,675 on January 1, 2016, and $52,625 on December 31, 2016. The expense accounts numbered 611 through 617 represent selling expenses, and those numbered 631 through 646 represent general and administrative expenses.

Accounts
401	Sales	$	248,200	Cr.
451	Sales Returns and Allowances		4,340	Dr.
491	Miscellaneous Income		390	Cr.
501	Purchases		103,500	Dr.
502	Freight In		1,965	Dr.
503	Purchases Returns and Allowances		3,590	Cr.
504	Purchases Discounts		1,790	Cr.
611	Salaries ExpenseSales		45,200	Dr.
614	Store Supplies Expense		2,300	Dr.
617	Depreciation ExpenseStore Equipment		1,500	Dr.
631	Rent Expense		13,400	Dr.
634	Utilities Expense		2,990	Dr.
637	Salaries ExpenseOffice		21,000	Dr.
640	Payroll Taxes Expense		5,900	Dr.
643	Depreciation ExpenseOffice Equipment		560	Dr.
646	Uncollectible Accounts Expense		710	Dr.
691	Interest Expense		720	Dr.

The worksheet of Bridget's Office Supplies contains the following owners equity accounts. No additional investments were made during the period.

Accounts
301	Bridget Swanson, Capital	$	63,660	Cr.
302	Bridget Swanson, Drawing		40,650	Dr.

Prepare a statement of owner's equity for the year ended December 31, 2016.