Table 2-2
the Following Is a List of the Accounts

Table 2-2
The following is a list of the accounts and their balances appearing in the ledger of Martin Mann Garage as of December 31, 2019, the company's year end. The accounts are in alphabetical order and have normal balances. $\begin{array} { l r } \text { Accounts payable } & 1,350 \\\text { Accounts receivable } & 3,750 \\\text { Cash } & 1,200 \\\text { Equipment } & 37,800 \\\text { Gasoline expense } & 1,800 \\\text { Martin Mann, Capital } & 19,800 \\\text { Martin Mann, Withdrawals } & 1,500 \\\text { Notes payable } & 33,000 \\\text { Rent expense } & 3,600 \\\text { Repairs expense } & 1,950 \\\text { Salary expense } & 2,100 \\\text { Salary payable } & 300 \\\text { Service revenue } & 24,750 \\\text { Supplies } & 600 \\\text { Supplies expense } & 900 \\\text { Truck } & 24,000\end{array}$
-Refer to Table 2-2. Prepare a Statement of Owner's Equity for Martin Mann Garage for the year ended December 31, 2019. Assume the capital amount did not change since January 1, 2019.