The adjusted trial balance for Crane Company is shown below. After Adjustment Dr. Cr. $10,400 9,600 700 2,600 12,300 CRANE COMPANY Trial Balance August 31, 2020 Before Adjustment Dr. Cr. Cash $10,400 Accounts Receivable 8.800 Supplies 2,300 Prepaid Insurance 3,900 Equipment 12,300 Accumulated Depreciation-Equipment $3,500 Accounts Payable 5,800 Salaries and Wages Payable 0 Unearned Rent Revenue 1,400 Owner's Capital 14,300 Service Revenue 34,200 Rent Revenue 10.800 Salaries and Wages Expense 17,100 Supplies Expense 0 Rent Expense 15.200 Insurance Expense 0 Depreciation Expense 0 $70,000 $70,000 $4,300 5,800 1,200 800 14,300 35.000 11,400 18,300 1,600 15,200 1,300 800 $72,800 $72,800 (b) Prepare the owner's equity statement for the year, CRANE COMPANY Owner's Equity Statement For the Year Ended August 31, 2020 Owner's Capital September 1, 2019 6