Bramble Engineering Services is owned by Franois Bramble. Here is a listing of financial statement items for the business for the year ended December 31, 2021.

Cash

$1,220

Accounts receivable

1,708

Supplies

732

Equipment

7,564

Accounts payable

997

Salaries payable

557

F. Bramble, capital January 1, 2021

7,930

F. Bramble, drawings

5,368

Service revenue

18,125

Rent expense

5,856

Salaries expense

3,782

Supplies expense

960

Utilities expense

419

Prepare a statement of owner's equity. (List items that increase owner's equity first.)

BRAMBLE ENGINEERING SERVICES Statement of Owner's Equity Year Ended December 31, 2021Month Ended December 31, 2021December 31, 2021
ExpensesF. Bramble, Capital, Jan. 1, 2021InvestmentsGross Profit / (Loss)RevenuesTotal ExpensesNet Profit / (Loss)DrawingsTotal RevenuesF. Bramble, Capital, Dec. 31, 2021		$
AddLess: RevenuesF. Bramble, Capital, Dec. 31, 2021DrawingsF. Bramble, Capital, Jan. 1, 2021InvestmentsTotal RevenuesGross Profit / (Loss)Net Profit / (Loss)Total ExpensesExpenses
AddLess: F. Bramble, Capital, Jan. 1, 2021Net Profit / (Loss)F. Bramble, Capital, Dec. 31, 2021RevenuesTotal ExpensesGross Profit / (Loss)DrawingsExpensesTotal RevenuesInvestments
ExpensesDrawingsGross Profit / (Loss)Total ExpensesRevenuesTotal RevenuesF. Bramble, Capital, Jan. 1, 2021Net Profit / (Loss)InvestmentsF. Bramble, Capital, Dec. 31, 2021		$