income statement items

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ex 1- 18
statement of owner’s equity financial information related to lost trail company, a proprietorship, for the month ended june 30, 2012, is as follows: net income for june $ 125,000 penny beall’s withdrawals during june 18,000 penny beall’s capital, june 1, 2012 375,000
a. prepare a statement of owner’s equity for the month ended june 30, 2012.
b. why is the statement of owner’s equity prepared before the june 30, 2012, balance sheet?
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