From the partial work sheet below, prepare a statement of owner's equity, assuming no additional investment was made by theowner.

Case Advising Work Sheet (Partial) For Month Ended January 31, 20 -- KOME STATMENT BALANCE SHEET ACCOUNT TLE CREDIT 1 Cash 2 Accounts Receivable 3 Supplies 4 Prepaid Insurance 5 office Equipment 6 Accum. Depr.-Office Equipment 7 Accounts Payable 8 Wages Payable 9 Bill Case, Capital 10 Bill Case, Drawing 1212 00 8 96 00 4 82 00 9 0 0 00 3000 00 1 1 0 00| 6 1000 00 7 2 01001 8 4000 00 9 8 00 00 10 11 Advising Fees 12 Wages Expense 13 Advertising Expense 14 Rent Expense 15 Supplies Expense 16 Telephone Expense 17 Electricity Expense 18 Insurance Expense 37 93 00 11 8 01001 8100 5 01001 1 20 00 58 00 4 4 00 30 00 12 13 14 15 16 17 18 Gas and Oil Expense 38 00 |1 0100 33 00 18 0 3 00 19 19 20 Depr. Expense-Office Equipment 21 Miscellaneous Expense 20 21 72 9 0 00 3793 00 513 0 00| 22 1990 00 23 2 9| 001 24 22 23 Net Income 19 9 000 72 90 00 37 93 00 3793 00 24