10:00 1 Done Short- Attachment Trial Pod-Cling Trial B December 31,201 December 31,300 Dbs Cd Ds Co Notes payable 12:31 23 150 " 150 550 1,500 11,500 11,000 Divid 1.200 Destin Deferral Copyrig 3300 Comme 12300 COGS 7.200 Cash and the 316 Acced depen Accountable 4,000 52.100 52.300 25.345 25,345 L 2. Additional information" Equipment costing $4,000 was purchased with cash during 2021. Equipment with a book value of $500 (cost of $1,500 less accumulated depreciation of $1,000) was sold for $500. 3. There was $2,000 of common stock issued during 2021. Required: Prepare a statement of shareholders' equity for 2021