Rod Zoot owns and operates Steuben Advertising Services. On January 1, 2009, Rod Zoot, Capital had a balance of $475,000. During the year, Rod invested an additional $75,000 and withdrew $30,000. For the year ended December 31, 2009, Steuben Advertising Services reported a net income of $110,000. Prepare a statement of owner’s equity for the year ended December 31, 2009.