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

Cash	$800
Accounts receivable	1,120
Supplies	480
Equipment	4,960
Accounts payable	640
Salaries payable	368
F. Crane, capital January 1, 2021	5,200
F. Crane, drawings	3,520
Service revenue	11,888
Rent expense	3,840
Salaries expense	2,480
Supplies expense	624
Utilities expense	272

CRANE ENGINEERING SERVICES Income Statement $ $ Prepare a statement of owner's equity. (List items that increase owner's equity first.) CRANE ENGINEERING SERVICES Statement of Owner's Equity $ V: