For Bob and Sue, the changes in net worth for the year ended December 31, 2001, follow:

Realized increases in net worth:

Salary $ 60,000 Dividend income 2,500 Interest income 2,000 Gain on sale of marketable securities 500 Realized decreases in net worth:

Income taxes 20,000 Interest expense 6,000 Personal expenditures 29,000 Unrealized increases in net worth:

Stock options 3,000 Land 7,000 Residence 5,000 Unrealized decreases in net worth:

Boat 3,000 Jewelry 1,000 Furnishings 4,000 Estimated income taxes on the differences between the estimated current values of assets and the estimated current amounts of liabilities and their tax bases 15,000 Net worth at the beginning of year 150,000 Required

a. Prepare a statement of changes in net worth for the year ended December 31, 2001.

b. Comment on the statement of changes in net worth.