The following is selected financial information for Osmond Dental Laboratories for 2012 and 2013: 
Osmond issued 2,000 shares of additional capital stock in 2013 for $20,000. There were no other capital transactions.
Required:
Prepare a statement of shareholders' equity for Osmond Dental Laboratories for the year ended December 31, 2013.
Definitions:
Cash Received
Cash received encompasses any inflow of cash to a business or individual, coming from various sources such as sales, loan proceeds, or investments.
Operations
The day-to-day activities involved in running a business, focusing on producing goods and services efficiently and effectively.
Cash Equivalents
Highly liquid investments that are usually reported with cash on the balance sheet.
Statement of Cash Flows
A financial statement that shows how changes in balance sheet accounts and income affect cash and cash equivalents, divided into operating, investing, and financing activities.
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