Prepare a statement of owner's equity. (List items that increase owner's equity first.) Cash Accounts receivable Supplies Equipment Accounts payable Salaries payable F. Concord, capital January 1, 2024 F. Concord, drawings Service revenue Rent expense Salaries expense Supplies expense Utilities expense $1,120 1,568 672 6,944 912 512 7,280 4,928 16,640 5,376 3,472 880 384