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2022 Assets Liabilities Owner's equity December 31, 2022 Assets 110000 (b) Liabilities 62,000 Owner's equity 48,000 Owner's equity changes in year Additional investment Drawings Total revenues Total expenses $92,000 51000 (d) 41,000 $ 133000 (g) 82,000 51,000 (a) 110,000 73,000 37000 (e) (c) 10,000 (f) 415,000 \begin{tabular}{|r|} \hline 318700 \\ \hline \end{tabular} (i) (h) 80,000 10,900 12,400 348,000 321,000 385,000 342,000 Prepare the owner's equity statement for Ivanhoe Company. (List items that increase owner's equity first.)