Cullumber Company ended its fiscal year on July 31, 2022. The companys adjusted trial balance as of the end of its fiscal year is as follows. Prepare an owners equity statement for the year. Cullumber did not make any capital investments during the year.

Cullumber Company Adjusted Trial Balance July 31, 2022
No.		Account Titles		Debit		Credit
101		Cash		$10,100
112		Accounts Receivable		8,800
157		Equipment		16,500
158		Accumulated Depreciation-Equip.				$7,800
201		Accounts Payable				5,000
208		Unearned Rent Revenue				2,500
301		Owners Capital				44,100
306		Owners Drawings		15,700
400		Service Revenue				64,200
429		Rent Revenue				6,500
711		Depreciation Expense		7,500
726		Salaries and Wages Expense		56,200
732		Utilities Expense		15,300
				$130,100		$130,100