EX 4-9 Statement of owner’s equity; net loss
Selected accounts from the ledger of Balboa Sports for the current fiscal year ended June 30, 2012, are as follows:
| Erica Kilty, Capital | Erica Kilty, Drawing | ||||||
| June 30 | 42,000 | July 1 (2011) | 398,500 | Sept. 30 | 2,500 | June 30 | 10,000 |
| 30 | 10,000 | Dec. 31 | 2,500 | ||||
| May 31 | 2,500 | ||||||
| June 30 | 2,500 | ||||||
| Income Summary | |||||||
| June 30 | 402,000 | June 30 | 360,000 | ||||
| 30 | 42,000 | ||||||
Prepare a statement of owner’s equity for the year.
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