The adjusted trial balance of Wildhorse Company at December 31,2022 , includes the following accounts: Owner's Capital $16,400, Owner's Drawings $7,700, Service Revenue $36,300, Salaries and Wages Expense $16,800, Insurance Expense $1,600, Rent Expense $4,000, Supplies Expense $2,300, and Depreciation Expense $1,500. 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. (List items that increase owner's equity first.)