The adjusted trial balance of Ivanhoe Company at December 31, 2022, includes the following accounts: Owner's Capital $ 17,400, Owner's Drawings $ 7,800, Service Revenue $ 38,400, Salaries and Wages Expense $ 16,200, Insurance Expense $2,100, Rent Expense $ 4,800, Supplies Expense $ 1,900, 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 $ 12,300 for the year. (List items that increase owner's equity first.) IVANHOE COMPANY Owner's Equity Statement For the Year Ended December 31, 2022 $ $