On December 31, Richardson Co. had the following list of accounts and their respective annual balances. $ 6,300 Accounts Payable Accounts Receivable Beginning Capital 22,800 6,300 Cash $ 23,900 Legal Expense 39,600 Prepaid Rent 98,100 Rent Expense 68,200 Service Revenue 9,700 Supplies 16,300 Supplies Expense 1,700 53,700 Deferred Revenue 22,200 Drawing 2,000 Entertainment Expense Required: Complete the statement of owner's equity below. Hint: First compute net income. Richardson Company Statement of Owner's Equity For Year Ended December 31 Beginning Capital $ 98, 100 (Choose one) Change in Equity Ending Capital $ 98,100