IVANHOE COMPANY Trial Balance August 31, 2022 \begin{tabular}{|c|c|c|c|c|} \hline & \multicolumn{2}{|c|}{\begin{tabular}{c} Before \\ Adjustment \end{tabular}} & \multicolumn{2}{|c|}{\begin{tabular}{c} After \\ Adjustment \end{tabular}} \\ \hline & Dr. & Cr. & Dr. & Cr. \\ \hline Cash & $10,100 & s & $10,100 & \\ \hline Accounts Receivable & 8.700 & & 9.900 & \\ \hline Supplies & 2,300 & & 600 & \\ \hline Prepaid Insurance & 3,900 & & 2,500 & \\ \hline Equipment & 14,900 & & 14,900 & \\ \hline Accumulated Depreciation-Equipment & & $3,400 & & $4,400 \\ \hline Accounts Payable & & 5,700 & & 5,700 \\ \hline Salaries and Wages Payable & & 0 & & 1,400 \\ \hline Unearned Rent Revenue & & 1,600 & & 600 \\ \hline Owner's Capital & & 16,100 & & 16,100 \\ \hline Service Revenue & & 34,200 & & 35,400 \\ \hline \end{tabular} Rent Revenue 11,100 12,100 Salaries and Wages Expense 17,200 18,600 Supplies Expense 1,700 Rent Expense 15.000 15,000 Insurance Expense 1,400 Depreciation Expense $72,1000$72,1001,000$75,700$75,700 Prepare the owner's equity statement for the year