The adjusted trial balance of Crane Company at December 31,2022 , includes the following accounts: Owner's Capital $17,300, Owner's Drawings $7,100, Service Revenue $36,400, Salaries and Wages Expense $16,400, Insurance Expense $1,000, Rent Expense $4,300, Supplies Expense $1,500, and Depreciation Expense $1,300. The balance in Owner's Capital is the balance as of January 1. Prepare an owner's equity statement for the year assuming net income is $11,900 for the year. (List items that increase owner's equity first.)