B Liabilities and Owner's Equity $ Owner's Equity Statement For the Two Months Ended December 31, 2022 . Add : COOKIE CREATIONS Adjusted Trial Balance December 31, 2022 Supplies Prepaid insurance Equipment Accumulated Depreciation-Equipment 1,400 Accounts Payable Salaries and Wages Payable Notes Payable $60 Owner's Capital Owner's Drawings Service Revenue Advertising Expense Supplies Expense Depreciation Expense Insurance Expense Salaries and Wages Expense 165 1,025 60 210 806 Utilities Expense: 200