Xavier Heffner owns and operates Heffner Advertising Services. On January 1, 2018, Xavier Heffner, Capital had a balance of $202,400. During the year, Xavier invested an additional $10,100 and withdrew $70,800. For the year ended December 31, 2018, Heffner Advertising Services reported a net income of $88,500. Prepare a statement of owner's equity for the year ended December 31, 2018. Use the minus sign to indicate negative values. Heffner Advertising Services Statement of Owner's Equity For the Year Ended December 31, 2018 Xavier Heffner, capital, January 1, 2018 $ 202,400 Additional investment during 2018 $ 10,100 Net income 88,500 Withdrawals 70,800 Xavier Heffner, capital, December 31, 2018 $