On December 31, 2012, the accounts of Leuz Architect Services showed credit balances in its Common Stock and Retained Earnings accounts of \(\$ 30,000\) and \(\$ 18,000\), respectively The companys stock issuances for 2013 totaled $ 6,000, and it paid $ 9,700 in cash dividends. During 2013, the company had net income of $ 27,900. Prepare a 2013 statement of stockholders' equity for Leuz Architect Services.