The adjusted trial balance columns of the worksheet for Crane Company are as follows. The owner did not make any additional investments in the business in April. CRANE COMPANY Worksheet (partial) For the Month Ended April 30, 2022 \begin{tabular}{lc} & Adjusted Trial Balance \\ Account Titles & Dr. \\ \hline Cash & 11,400 \\ Accounts Receivable & 7,300 \\ Prepaid Rent & 2,300 \\ Equipment & 23,000 \end{tabular} Accumulated Depreciation-Equip. Notes Payable Accounts Pavable Owmer's Capital Owner's Drawings Service Revenue Salaries and Wages Expense Rent Expense Depreciation Expense Interest Expense interest Payable Totals 5,500 5,700 5,300 28200 3.700 15,000 10,500 900 600 80 Prepare an owner's equity statement. (List items that increase owner's equity first.)