The adjusted trial balance data given below is from the Kapoor Companys worksheet for the year ended December $31,20$X$1.$ The firm had net income of $$47,000$ for the year. No additional investments were made during the period.ADJUSTED TRIAL BALANCEACCOUNT NAMEDEBITCREDITJamie Kapoor, Capital $($January $1)76,000$Jamie Kapoor, Drawing$31,500$ Prepare a statement of owner's equity for the year ended December $31,20$X$1.$Note: Input all amounts as positive values.