On June 1, Jennifer Davis started Pharoah Designs Co., a company that provides craft opportunities, by investing $13,410 cash in the business. Following are the assets and liabilities of the company at June 30 and the revenues and expenses for the month of June.

Cash		$11,000		Service Revenue		$6,000
Accounts Receivable		2,900		Advertising Expense		500
Supplies		2,100		Rent Expense		1,600
Equipment		10,000		Gasoline Expense		180
Notes Payable		9,100		Utilities Expense		130
Accounts Payable		1,300

Jennifer made no additional investment in June but withdrew $1,400 in cash for personal use during the month.

Prepare an owners equity statement for the month of June. (List items that increase owner's equity first.)