The adjusted trial balance of Malt Company at December 31 2016 includes the following accounts: Owner's Capital $16200; Owner's Drawings $7300; Service Revenue $37000; Salaries and Wages Expense $12000; Insurance Expense $2100; Rent Expense $3600; Supplies Expense $2500; and Depreciation Expense $3000. Prepare an owner's equity statement for the year.
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