The adjusted trial balance of Malt Company at December 31, 2022 includes the following accounts: Owner's Capital $16,200; Owner's Drawings $7,300; Service Revenue $37,000; Salaries and Wages Expense $12,000; Insurance Expense $2,100; Rent Expense $3,600; Supplies Expense $2,500; and Depreciation Expense $3,000. Prepare an owner's equity statement for the year.
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