The adjusted trial balance of Cullumber Company at December 31, 2022, includes the following accounts: Owner's Capital $16,100. Owner's Drawings $7,800, Service Revenue $38,300, Salaries and Wages Expense $17,000, Insurance Expense $2,800. Rent Expense $4,400, Supplies Expense $1,900, and Depreciation Expense $1,200. 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 $11,000 for the year. (List items that increase owner's equity first.) CULLUMBER COMPANY Owner's Equity Statement eTextbook and Media Assistance Used