The adjusted trial balance for Wildhorse Concepts at December 31, 2024, is as follows: Salaries payable J. Anderson, capital J. Anderson, drawings 23,000 Rental revenue Advertising expense Depreciation expense 23,000 Insurance expense 15,000 Rent expense 26,000 Salaries expense 49,000 Supplies expense $492,90017.000$492,900(1,1) Prepare a statement of owner's equity for the year ended December 31, 2024. (List items that increose owner's equity first.)