For Bill and Linda,the Changes in Net Worth for the Year

For Bill and Linda,the changes in net worth for the year ended December 31,2012,are detailed as follows. $\begin{array}{llcc} \text { Realized increases in net worth: } & \\ \text { Salary } &\$40,000\\ \text { Interest income } &5,000\\\\ \text { Realized decreases in net worth:} &\\ \text { Income taxes} &10,000\\ \text { Interest expenses} &8,000\\ \text {Personal expenditures } &30,000 \\\\ \text { Unrealized increases in net worth: } &\\ \text { Marketable securities} &3,000\\ \text {Land } &4,000\\ \text { Residence } &2,000\\\\ \text { Unrealized decreases in net worth: } &\\ \text { Furnishings} & 2,000 \\ \text { Estimated income taxes on the differences between the estimated } &\\ \text {current amounts of liabilities and their tax bases } &8,000\\\\ \text {Net worth at the beginning of year } &80,000\\\end{array}$

Required:
Prepare a statement of changes in net worth for the year ended December 31,2012.