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:
$$\begin{array} { l r } \text { Accounts } & \text { Amount } \\\hline \text { Owner Withdrawals, G. Mason } \ldots \ldots & \$ 15,500 \\\text { Revenues } \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots & \$ 97,000 \\\text { Expenses } \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots & \$ 43,800 \\\text { Owner investments } \ldots \ldots \ldots \ldots \ldots \ldots \ldots & 2,000\end{array}$$ If the beginning equity for the year was $173,000, calculate the ending equity for Mason Company.