Icon Systems Co. offers its services to residents in the Pasadena area. Selected accounts from the ledger of Icon Systems Co. for the current fiscal year ended August 31, 2008, are as follows:

Josh Winfrey, Capital

Josh Winfrey, Drawing

Aug. 31

16,000

Sept. 1 (2007)

573,750

Nov. 30

4,000

Aug. 31

16,000

 

 

Aug. 31

95,000

Feb. 28

4,000

 

 

 

 

 

 

May 31

4,000

 

 

 

 

 

 

Aug. 31

4,000

 

 

 

Income Summary

Aug. 31

380,000

Aug. 31

475,000

31

95,000

 

 

Prepare a statement of owner’s equity for the year.