1. For the year ended December 31, 2021, Arms Inc. reported the following: Net income $600,000 Preferred dividends declared 100,000 Common dividend declared 20,000 Unrealized holding loss, net of tax 10,000 Retained earnings, beginning balance 800,000 Common stock 400,000 Accumulated Other Comprehensive Income, Beginning Balance 50,000 Instructions: Prepare a Statement of Stockholders' Equity for December 31, 2021.