Current Attempt in Progress The adjusted trial balance of Wildhorse Company at December 31, 2022, includes the following accounts: Owner's Capital $16,100, Owner's Drawings $7,900, Service Revenue $36,900, Salaries and Wages Expense $15,000, Insurance Expense $1,900, Rent Expense $4,100, Supplies Expense $2,000, 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 $11,900 for the year. (List items that increase owner's equity first.) WILDHORSE COMPANY Owner's Equity Statement