Prepare a Statement of Owner's Equity for the Year Ended

Prepare a statement of owner's equity for the year ended December 31,2012 from the adjusted trial balance below.
Deavours Photography Company
Adjusted Trial Balance
December 31,2012
$\begin{array}{|l|r|r|} \hline& & \\\hline \text { Accounts } & \text { Debit } & \text { Credit } \\\hline \text { Cash } & \$ 2,000\\\hline \text { Prepaid insurance } & 2,000 \\\hline \text { Office supplies } & 600 \\\hline \text { Office equipment } & 16,000 \\\hline \text { Accumulated depreciation } & & \$ 3,000 \\\hline \text { Accounts payable } & & 5,000 \\\hline \text { Salaries payable } & & 900 \\\hline \text { Unearned servicerevenue } & & 2,500 \\\hline \text { C. Devours, capital } & & 7,450 \\\hline \text { C. Devours, drawing } & 5,600 & \\\hline \text { Service revenue } & & 15,350 \\\hline \text { Salaries expense } & 4,600 &\\\hline \text { Depreciation expense } & 1,000 & \\\hline \text { Supplies expense } & 400 & \\\hline \text { Insurance expense } & 2,000 & \\\hline \text { Totals } & \$ 34,200 & \$ 34,200\\\hline\end{array}$