The adjusted trial balance of Wilder Company at December 31, 2022, includes the following accounts: Owner’s Capital $15,600, Owner’s Drawings $7,000, Service Revenue $39,000, Salaries and Wages Expense $16,000, Insurance Expense $2,000, Supplies Expense $1,500, and Depreciation Expense $1,300. The balance in Owner’s Capital is the balance as of January 1. Prepare an owner’s equity statement for the year assuming net income is $18,200 for the year.