The Accounts of Mason Company at the End of the Past

The accounts of Mason Company at the end of the past year report the following amounts:
$\begin{array} { l }\text { Accounts }&\text { Amount }\\ \text {Owner Withdrawals, G. Mason. } &\$15,500 \\ \text {Revenues } &\$97,000 \\ \text {Expenses } &\$43,800 \\ \text {Owner investments } &2,000 \\\end{array}$

If the beginning equity for the year was $173,000, calculate the ending equity for Mason Company.