The adjusted trial balance of Cullumber Company at December 31, 2022, includes the following accounts: Owner's Capital \$17,000, Owner's Drawings \$7,900, Service Revenue $38,600, Salaries and Wages Expense $16,000, Insurance Expense $2,700, Rent Expense $3,900, Supplies Expense \$2,500, and Depreciation Expense $1,100. 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 $12,400 for the year. (List items that increase owner's equity first.) The adjusted trial balance of Cullumber Company at December 31, 2022, includes the following accounts: Owner's Capital \$17,000, Owner's Drawings $7,900, Service Revenue $38,600, Salaries and Wages Expense $16,000, Insurance Expense $2,700, Rent Expens $3,900, Supplies Expense $2,500, and Depreciation Expense $1,100. 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 $12,400 for the year. (List items that increase owner's equity