Current Attempt in Progress The adjusted trial balance of Crane Company at December 31, 2022, includes the following accounts: Owner's Capital $17,600. Owner's Drawings $7,500, Service Revenue $37,100, Salaries and Wages Expense $16.200, Insurance Expense $2,900, Rent Expense $3,200, Supplies Expense $1,400, and Depreciation Expense $2,000. The balance in Owner's Capital is the balance as of January 1. Prepare an owner's equity statement for the year assuming net income is $11,400 for the year. (List items that increase owner's equity first.)