Below is the Adjusted Trial Balance for Oil & Natural Pty Ltd as at 30 June 2020: Oil & Natural Pty Ltd Trial Balance (Adjusted) As at 30 June 2020 Accounts Debits Credits Cash at Bank 3,600 Accounts Receivable 8,700 Interest receivable 750 Prepaid Insurance 550 Laptop 2,000 Accumulated Depreciation Laptop 600 Rent payable 5,000 Drawing 1,000 Capital 11,550 Service Revenue 10,350 Interest Revenue 750 Rent Expense 11,000 Depreciation Expense Laptop 600 Insurance Expense 50 Totals 28,250 28,250 Required: Prepare the Statement of Changes in Owner's Equity for the financial year assuming the owner did not make any contribution