Following is a list of account balances (except for owner's capital) of Wilson Mowing Service as of December 31 of the first year of operation: Accounts receivable Accounts payable $2,500 3,500 Salary expense 4,500 Repairs expense 800 Truck 8.500 Equipment 6,300 Notes payable 8,200 Cash 6,800 Supplies expense 1,600 Service revenue 31,900 Gasoline expense 3,800 200 Salary payable The proprietor, J.D. Wilson, contributed $3,000 at the beginning of the year, during the year, the proprietor made $12,000 in drawings At the end of the year, what is the amount of total owner's equity? O $24.100 O$21.200 $11.900 $12.200 FULL 1000