Question: On December 31, Patterson Co. had the following list of accounts and their respective annual balances.
Accounts Payable $51,600
Prepaid Rent $13,900
Accounts Receivable 61,200
Rent Expense 3,700
Beginning Capital 45,100
Service Revenue 56,000
Cash 32,300
Supplies 16,500
Deferred Revenue 9,800
Supplies Expense 9,300
Drawing 17,000
Utilities Expense 3,000
Entertainment Expense 5,600
Required: Make the statement of owner's equity.
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