The assets and liabilities of Rocky's Day Spa on December 31 and its revenue and expenses for the year are listed below.The capital of the owner is $68,000 on January 1.The owner invested an additional $10,000 during the year. 
Prepare a statement of owner's equity for the current year ended December 31.
Definitions:
Ovulation
The release of an egg from one of the ovaries, a critical phase in the menstrual cycle involved in reproduction.
Menstruation
The monthly shedding of the lining of the uterus (endometrium) that results in bleeding from the vagina, part of the female reproductive cycle.
Estrogen
A group of steroid hormones that promote the development and maintenance of female characteristics of the body.
Progesterone
A steroid hormone released by the ovaries, placenta, and adrenal glands that plays a key role in the menstrual cycle, pregnancy, and embryogenesis.
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