Presented below is information related to the sole proprietorship of Kevin Johnson, attorney.

Legal service revenue—2010

$350,000

Total expenses—2010

211,000

Assets, January 1, 2010

85,000

Liabilities, January 1, 2010

62,000

Assets, December 31, 2010

168,000

Liabilities, December 31, 2010

85,000

Drawings—2010

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Instructions

Prepare the 2010 owner’s equity statement for Kevin Johnson’s legal practice.