The Income Statement of Fezzik's Shoe Repair Is as Follows

The income statement of Fezzik's Shoe Repair is as follows: $\begin{array}{c} \text { FEZZIK'S SHOE REPAIR}\\ \text { Income Statement }\\ \text { For the Month Ended April 30, 2016}\\\\\begin{array}{lrr} \text { Revenue } &\\ \text { Service Revenue } &&\$9,500\\ \text {Expenses } &\\ \text { Salaries and Wages Expense } &\$4,200\\ \text { Depreciation Expense} &350\\ \text {Utilities Expense } &400\\ \text { Rent Expense} &600\\ \text { Supplies Expense } &1,050\\ \text {Total Expenses } &&6,600\\ \text { Net Income } &&\$2,900\end{array}\end{array}$

On April 1 the Owner's Capital account had a balance of $12900. During April Fezzik withdrew $3000 cash for personal use.
Instructions
(a) Prepare closing entries at April 30.
(b) Prepare an owner's equity statement for the month of April.