Below is the partial trial balance dated December 31, 2016, for James River Corporation. 
Required:
Prepare the shareholder's equity portion of the balance sheet dated December 31, 2016.
Definitions:
Backyard Adventures
Activities or experiences of exploration and play typically undertaken in one's own backyard.
QuickBooks
A comprehensive accounting software package developed by Intuit, designed for small to medium-sized businesses to manage payroll, inventory, sales, and other needs.
VMI
Vendor Managed Inventory, a supply chain practice where the supplier manages inventory levels for the customer.
CRM
Customer Relationship Management, a strategy for managing an organization's relationships and interactions with customers and potential customers.
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