The adjusted trial balance for DVD Concepts at December 31, 2021 is as follows: Credit DVD CONCEPTS Adjusted Trial Balance December 31, 2021 Debit Cash $27,000 Accounts Receivable 35,220 Supplies 24,850 Prepaid Insurance 27.000 Equipment 229,000 Accumulated Depreciation-Equipment Accounts Payable Note Payable Salaries Payable J. Yan, Capital J. Yan, Drawings 31,000 Rental Revenue Advertising Expense 45,000 $44.000 39,000 90.000 22,000 128.000 266.070 266,070 Advertising Expense Depreciation Expense Insurance Expense Rent Expense Salaries Expense Supplies Expense 45,000 31,000 23,000 34,000 57,000 25,000 $589,070 $589,070 (a) Prepare a statement of owner's equity for the year ended December 31, 2021. (List items that increase owner's equity first.) DVD CONCEPTS Statement of Owner's Equity