Firm D has COGS equal to $ 500,000 for year ended 12/31/11. Gross Profit for the year also was $ 500,000, and the Profit Margin for the year was 15%. The Retention Rate for the year was 80%. and year-end Assets totaled $ 2,000,000. Year-End Debt was 50% of the Year-End Asset level, and Year 2004 was the firm's first year of operations. Based upon the information, please provide the Statement of Owners Equity for year ended 12/31/11 for Firm D.