J. Clancy owns Clancy Consulting. On December 31 of the prior year, the J. Clancy, Capital account balance was $20,000. During the current year, Clancy invests an additional $15,000 in assets but withdrew $11,000 cash. Clancy Consulting reports net income of $32,000 for the current year. Prepare a statement of owner’s equity for Clancy Consulting for the current year ended December 31.