172. The following account balances appear in the 2015 adjusted trial balance of

Diamond Corporation: Common Stock, $21,000; Retained Earnings, $8,000; Dividends,

$2,000; Service Revenue, $30,000; Salaries Expense, $13,000; and Utilities Expense,

$7,000. No common stock was issued during the year. Prepare the statement of

stockholders equity for the year ended December 31, 2015.

173. The following is selected financial information for Osmond Dental Laboratories for 2015 and 2016:

	2015	2016
Retained earnings, January 1	$53,000	?
Net income	37,000	42,000
Dividends declared and paid	15,000	18,000
Common stock	70,000	?

Osmond issued 2,000 shares of additional capital stock in 2016 for $20,000. There were no other capital transactions. Prepare a statement of stockholders equity for the year ended December 31, 2016.