Meg Ostermiller owns and operates 4U Delivery Services. On January 1, 2009, Meg Ostermiller, Capital had a balance of $900,500. During the year, Meg made no additional investments and withdrew $60,000. For the year ended December 31, 2009, 4U Delivery Services reported a net loss of $24,900. Prepare a statement of owner’s equity for the year ended December 31, 2009.