Interpreting a work sheet The following information is taken from the work sheet for Warton Company as of December 31, 2008 .Using this information, determine the amount for B. Warton, Capital that should be reported on its December 31, 2008, balance sheet.

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B. Warton, Capital B. Warton, Withdrawals Totals Income Statement Balance Sheet and Statement of Owner's Equity Dr. Cr. Dr. Cr. 72.000 39.000 122.000 181,000