What is the correct amount for the owner's Capital?

Check my wc No. 101 186 153 154 183 201 209 233 301 302 401 611 622 640 Adjusted Trial Balance December 31 Account Title Cash Accounts receivable Trucks Accumulated depreciation-Trucks Land Accounts payable Salaries payable Unearned fees E. Happ, Capital E. Happ, withdrawals Plumbing fees earned Depreciation expense-Trucks Salaries expense Rent expense Totals Dr Cr. $ 7,900 34,523 43, eee 17,286 30,000 18,407 4,211 3,611 68,059 23,069 86, eee 5,762 40,248 13,072 $19,574 $197,574 Required: a. Use the adjusted trial balance to prepare the December 31 year-end Income statement b. Use the adjusted trial balance to prepare the December 31 year-end statement of owner's equity. The E. Happ. Capital account balance was $68,059 on December 31 of the prior year c. Use the adjusted trial balance to prepare the December 31 year-end balance sheet December 31 Assets Cash $ 7.900 Accounts receivable 34,523 $ 42,423 Liabilities 18,407 Accounts payable Salaries payable Unearned fees 4,211 3,611 26.229 $ 42,423 Liabilities $ Accounts payable Salaries payable Unearned fees 18,407 4,211 3,611 $ 26,229 Equity E. Happ, Capital 84,253 X $ 110,482