Problem 140 early in 2017, dobbs corporation engaged kiner, inc. to design and construct a complete modernization of dobbs's manufacturing facility. construction was begun on june 1, 2017 and was completed on december 31, 2017.

On january 1 of the current year, jimmy's sandwich company reported owner's capital totaling $128,000. during the current year, total revenues were $106,000 while total expenses were $95,500. also, during the current year jimmy withdrew $30,000 from the company. no other changes in equity occurred during the year. if, on december 31 of the current year, total assets are $206,000, the change in owner's capital during the year was: