1 -2.2 EquiBank's long-term debt and stockholders' equity for December 31, 1999 is shown in the following list. The bank had 1 million shares outstanding, Million Long-term debt $ 5 Preferred stock 20 Common stock (par $1) Surplus 12 Accumulated retained earnings 32 During the year 2000, EquiBank issued 200,000 additional new common shares at a price of $50 per share. The bank generated $8 million of net income and paid $5 million in dividends. It repaid $1 million of the principal on long-term debt. Prepare the same accounts as of December 31, 2000 to reflect these changes during the year