Apex systems co. offers its services to residents in the seattle area. selected accounts from the ledger of apex systems co. for the fiscal year ended december 31, 2016, are as follows:

bart nesbit, capital
dec. 31 91,200 jan. 1 (2016) 1,340,000
dec. 31 356,000
bart nesbit, drawing
mar. 31 22,800 dec. 31 91,200
june 30 22,800
sept. 30 22,800
dec. 31 22,800
income summary
dec. 31 1,437,000 dec. 31 1,793,000
dec. 31 356,000

prepare a statement of owner’s equity for the year. no additional investments were made during the year. if a net loss has been incurred or there has been a decrease in owner’s equity, enter that amount as a negative number using a minus sign. be sure to complete the statement heading. refer to the list of labels and amount descriptions for the exact wording of the answer choices for text entries.