The adjusted trial balance of Carla Vista Company at December 31, 2022, includes the following accounts: Owner's Capital $16,100, Owner's Drawings $7700, Service Revenue $38,300, Salaries and Wages Expense $17000, Insurance Expense $2200, Rent Expense $4700, Supplies Expense $1700, and Depreciation Expense $1200. The balance in Owner's Capial is the balance as of January 1. Prepare an owner's equity statement for the year assuming net income is $11,500 for the year. (List items that increase owner's equity