2) Madrid Jewelry Company seported the following summarized balance sheet at December 31, 2012 Assets Corrent asses Property and equipment, net 34,500 101,300 Total $135,800 Liabilities and Equity 37,500 Stockholders' equity: 0.30 cumulative peeferred stock, $10 par, 700 shares issued -7,000 47,200 18,100 261000 135,900 ,900 shares Paid-in capital in excess of par Retajned earnings Total liabilities and equity During 2013, Madrid compleed the following transactions that affected stockholders equitys Feb, Isued s,700 shares of commoe stock for $11 per share 6210o Aug dp Distributed a 5% stock dividend cache common stock, Market O Reacquired 200 shares of common stock as treasury stock, dura dind on the predezred amocdk. Paid the cash dividend. price of the common stock was $14 per share. 2300 paying $18 per thare. No Sold 100 e of harur ck for $1pr Prepare the Statement of Owner's Equity including the transactions affecting stockholder's equity. Journal entries are NOT REQUIRED but are recommended so that all information is considered and included in the statement, as needed. Date Pid Common Paid in TreasuryPaid in Retained Totals Stock Stock Exess-CS Stock Excess-TS Earnings