The adjusted trial balance of Pharoah Company at December $31,2022,$ includes the following accounts: Owner$$s Capital $$16,300,$ Owner$$s Drawings $$7,900,$ Service Revenue $$37,600,$ Salaries and Wages Expense $$16,000,$ Insurance Expense $$2,700,$ Rent Expense $$4,600,$ Supplies Expense $$2,400,$ and Depreciation Expense $$1,800.$ The balance in Owner$$s Capital is the balance as of January $1.$

Prepare an owner$$s equity statement for the year assuming net income is $$10,100$ for the year