Zack Armstrong owns and operates Armstrong Employment Services. On January 1, 2019, Zack Armstrong, Capital had a balance of $210,000. During the year, Zack invested an additional $25,000 and withdrew $18,000. For the year ended December 31, 2019, Armstrong Employment Services reported a net income of $12,500. Prepare a statement of owner's equity for the year ended December 31, 2019.