The Beginning Balance in the Owner,Capital Account of a Company

The beginning balance in the Owner,Capital account of a company was $13,000.The revenues and expenses were $240,000 and $120,000,respectively.During the year,the owner made withdrawals of $6,000.The ending balance in the Owner,Capital was $114,000.(Assume that the opening balance of in Owner,Capital was zero,and the owner made no new contributions during the year. )