An alphabetical list of Wildhorse Company adjusted accounts at its fiscal year end, August 31,2024, follows. All accounts have normal balances. Accounts payable $15,580 Notes payable $42,000 Accumulated depreciation-equipment 14,000 Prepaid insurance 575 Accumulated depreciation-furniture 17,500 R. Anderson, capital 65,750 Cash 15,830 R. Anderson, drawings 77,000 Cost of goods sold 276,940 Rent expense 24,000 Depreciation expense 7,050 Salaries expense 51,000 Equipment 35,000 Salaries payable 2,250 Furniture 42,000 Sales 469,000 Insurance expense 3,575 Sales returns and allowances 15,000 Interest expense 3,390 Supplies 950 Interest payable 605 Supplies expense 6,325 Merchandise inventory 70,650 Unearned revenue 2,600. Prepare a statement of owner's equity and create its balance sheet