Final answer:
Interest revenue and rent revenue contribute to owner's equity indirectly through retained earnings but are not listed directly under owner's equity in the statement of financial position.
Step-by-step explanation:
In the context of a statement of financial position, which is another term for a balance sheet, interest revenue and rent revenue are not directly part of owner's equity. Rather, they are typically reported as part of a company's revenues in the income statement. When these revenues exceed the expenses over time, the net income (a component of retained earnings) contributes to the increase in owner's equity. However, on the statement of financial position itself, revenues are not directly listed under owner's equity.