1) Given the following Trial Balance, prepare the Statement of Owner's Equity. Assume that beginning capital is zero and that the amount on the trial balance for capital represents a contribution during the period.

Account	Debit	Credit
Cash	12,000
Accounts Receivable	15,000
Office Supplies	5,000
Accounts Payable		10,000
Harman, Capital		13,000
Harman, Withdrawals	2,000
Service Revenue		22,000
Salaries Expense	5,000
Rent Expense	4,000
Utilities Expense	2,000
Total	45,000	45,000