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2020 Assets, January 1 $5,714 Dividends $1,027 Sales of Common Stock during 2020 $967 Net Income $1,301 Liabilities, January 1 $3,243 Stockholders' Equity at January

2020
Assets, January 1 $5,714
Dividends $1,027
Sales of Common Stock during 2020 $967
Net Income $1,301
Liabilities, January 1 $3,243

Stockholders' Equity at January 1, 2020 is

correct answer is 2,471. please explain me why

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