These financial statement items are for Oriole Company at year end, July 31, 2024. Salaries payable $2,150 Notes payable (long-term) $1,880 Salaries expense 47,800 Cash 14,000 Utilities expense 21,500 Accounts receivable 9,770 Equipment 34,460 Accumulated depreciation-equipment 6,040 Accounts payable 4,100 D. Oriole, drawings 2,980 Service revenue 62,100 Depreciation expense 3,980 Rent revenue 7,700 D. Oriole, capital (beginning of the year) 50,520 Prepare a statement of owner's equity for the year. The owner did not make any new investments during the year. (List items that increase owner's equity first.) ORIOLE COMPANY Statement of Owner's Equity $ $ $