The trial balances before and after adjustment for Sheridan Company at the end of its fiscal year are presented below. Cash SHERIDAN COMPANY Trial Balance August 31, 2022 Accounts Receivable Supplies Prepaid Insurance Equipment Accumulated Depreciation-Equipment Accounts Payable Salaries and Wages Payable Unearned Rent Revenue Owner's Capital Service Revenue Rent Revenue Salaries and Wages Expense Supplies Expense Rent Expense Insurance Expense Depreciation Expense Before Adjustment Dr. $10,100 9,000 2,400 3,900 13,800 17,000 0 14,900 0 0 $71,100 Cr. $3,800 5,800 0 1,500 14,600 34,200 11,200 After Adjustment Dr. $10,100 9,900 700 2,700 13,800 18,000 1,700 14,900 1,200 500 $71,100 $73,500 Cr. $4,300 5,800 1,000 600 14,600 35,100 12,100 $73,500

Prepare the owner's equity statement for the year Prepare the owner's equity statement for the year