The adjusted trial balance for Ivanhoe Fishing Centre is as follows: IVANHOE FISHING CENTRE Adjusted Trial Balance March 31, 2021 Debit Credit Cash $ 7.600 850 Interest receivable Supplies Long-term investments 1,300 28,000 Land 48,000 175,000 $32,000 36,000 Building Accumulated depreciation-building Equipment Accumulated depreciation equipment Accounts payable Interest payable 17,500 5.500 1.000 Unearned revenue 2.060 Notes payable ($6,000 must be paid in February, 2022) 66,400 R. Falkner, capital 153,940 46,000 122.700 1,800 9.900 R.Falkner, drawings Service revenue Interest revenue Depreciation expense Interest expense Insurance expense Salaries expense Supplies expense Utilities expense 3,950 4,700 30,500 5,800 5,300 $ 402,900 $ 402.900 - Prepare a statement of owner's equity. The owner, Rachael Falkner, invested $2.400 cash in the business during the year. (Note: The investment has been recorded and it is included in the capital account.) (List items that increase owner's equity first.) IVANHOE FISHING CENTRE Statement of Owner's Equity > $ >