Consider the following account balances, listed in the order they appear on the trial balance: Shares Issued $2,300, Revenue $7,700, Cost of Revenue ($5,005), Salary Expense ($943), Insurance Expense ($500), Interest Expense ($1,100), Beginning Retained Earnings ($400), Dividends ($300). Construct the owners' equity section of a balance sheet using these account balances. Make sure to include every total and subtotal, a heading of 'Owners' Equity' on the first line of the answer, and appropriate sub-category headings. You do not need to total all liabilities and equity, and can assume that any initial balances you were not given are $0.