hese financial statement items are for Sandhill Company at year end, July 31, 2021.

Salaries payable		$2,160		Notes payable (long-term)		$1,740
Salaries expense		49,100		Cash		14,300
Utilities expense		21,600		Accounts receivable		9,800
Equipment		34,410		Accumulated depreciationequipment		5,950
Accounts payable		4,050		D. Sandhill, drawings		2,890
Service revenue		62,900		Depreciation expense		3,900
Rent revenue		7,900		D. Sandhill, capital (beginning of the year)		51,300

Prepare a statement of owners equity for the year and balance sheet?