Partial adjusted trial balance data for Wilder Company is presented in BE3-9. 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 $14,200 for the year.

In BE3-9, the adjusted trial balance of Wilder Company at December 31, 2017, includes the following accounts: Owner’s Capital $15,600, Owner’s Drawings $7,000, Service Revenue $39,000, Salaries and Wages Expense $16,000, Insurance Expense $2,000, Rent Expense $4,000, Supplies Expense $1,500 and Depreciation Expense $1,300.