Natalie had a very busy December. At the end of the month, after journalizing and posting the December transactions and adjusting entries, Natalie prepared the following adjusted trial balance. Cash COOKIE CREATIONS Adjusted Trial Balance December 31, 2021 Accounts Receivable Supplies Prepaid Insurance Equipment Debit $940 700 280 970 1,000 Credit Accumulated Depreciation-Equipment Accounts Payable Salaries and Wages Payable Interest Payable Unearned Service Revenue Notes Payable Owner's Capital Owner's Drawings Service Revenue Salaries and Wages Expense Utilities Expense 400 805 100 $30 60 45 10 240 1,600 640 3,650 Advertising Expense Supplies Expense Depreciation Expense Insurance Expense Interest Expense . 130 820 30 90 10 $6,275 $6,275 Using the information in the adjusted trial balance, do the following. Prepare an owner's equity statement for the 2 months ended December 31, 2021. (List iter that increase owner's equity first.) O O COOKIE CREATIONS Owner's Equity Statement O ( $ $ Prepare a post-closing trial balance. Totals COOKIE CREATIONS Post-Closing Trial Balance S Debit