The adjusted trial balance of Whispering Winds Company at September 30, 2020 includes the following accounts: Owner's Capital $26,592; Owner's Drawings $9,360; Service Revenue $44,928; Insurance Expense $1,872; Salaries Expense $17,280; Rent Expense $2,880; Supplies Expense $624; and Depreciation Expense $1,056. Prepare an owner's equity statement for the year. (List items that increase owner's equity first.) WHISPERING WINDS COMPANY Owner's Equity Statement $