Presented Below Is Information Related to the Sole Proprietorship of Bill

Presented below is information related to the sole proprietorship of Bill Gaits, Consultant. $\begin{array}{lr}\text { Service revenue-2022 } & \$ 320,000 \\\text { Total expenses-2022 } & 235,000 \\\text { Assets, January 1, 2022 } & 83,000 \\\text { Liabilities, January 1, 2022 } & 64,000 \\\text { Assets, December 31, 2022 } & 158,000 \\\text { Liabilities, December 31, 2022 } & 90,000 \\\text { Drawings-2022 } & ?\end{array}$ Instructions
Prepare the 2022 owner's equity statement for Bill Gaits' consulting company.