The trial balances before and after adjustment for Cullumber Company at October 31, 2021, which is the end of its fiscal year, are as follows:

		Before Adjustment				After Adjustment
		Debit		Credit		Debit		Credit
Cash		$9,220				$9,220
Accounts Receivable		8,775				9,340
Supplies		2,475				730
Prepaid Insurance		3,775				2,575
Equipment		34,490				34,490
Accumulated Depreciation—Equipment				$3,450				$5,730
Accounts Payable				5,760				5,760
Notes Payable				38,875				38,875
Salaries Payable				0				1,090
Interest Payable				0				410
Unearned Revenue				1,465				695
E. Cullumber, Capital				5,760				5,760
E. Cullumber, Drawings		10,085				10,085
Service Revenue				46,825				48,160
Depreciation Expense		0				2,280
Insurance Expense		0				1,200
Interest Expense		1,230				1,640
Rent Expense		14,710				14,710
Salaries Expense		17,375				18,465
Supplies Expense		0				1,745
Totals		$102,135		$102,135		$106,480		$106,480

Prepare Cullumber Company’s statement of owner’s equity. (List items that increase owner's equity first.)

CULLUMBER COMPANY Statement Of Owner's Equity choose the accounting period Year Ended October 31, 2021Month Ended October 31, 2021October 31, 2021
select an opening name DrawingsCullumber, Capital, November 1, 2020Cullumber, Capital, October 31, 2021ExpensesProfit / (Loss)RevenuesTotal ExpensesTotal Revenues		$enter a dollar amount
select between addition and deduction AddLess: select an item DrawingsCullumber, Capital, November 1, 2020Cullumber, Capital, October 31, 2021ExpensesProfit / (Loss)RevenuesTotal ExpensesTotal Revenues		enter a dollar amount
		enter a subtotal of the two previous amounts
select between addition and deduction LessAdd: select an item DrawingsCullumber, Capital, November 1, 2020Cullumber, Capital, October 31, 2021ExpensesProfit / (Loss)RevenuesTotal ExpensesTotal Revenues		enter a dollar amount
select a closing name DrawingsCullumber, Capital, November 1, 2020Cullumber, Capital, October 31, 2021ExpensesProfit / (Loss)RevenuesTotal ExpensesTotal Revenues		$enter a total amount