Business Analysts, Inc., reported the following statement of stockholders’ equity for the year ended September 30, 2010:

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(Dollar amounts in thousands) Balance, September 30, 2009 Net Income Cash Dividends Issuance of Stock (5,000 shares) Stock Dividend Sale of Treasury Stock Business Analysts, Inc. Statement of Stockholders' Equity Year Ended September 30, 2010 COMMON STOCK 25 ADDITIONAL PAID-IN CAPITAL RETAINED EARNINGS TREASURY STOCK $173 $2,118 $ 1,706 TOTAL $(18) $3,979 520 520 (117) (117) 9 46 55 18 92 (110) 11 Balance, September 30, 2010 $200 $2,261 $(1,999) $ (7) 16 $4,453