3. The following information is available from the records of Loop Tech, Inc. On January 1, Commor Stock had a balance of $50,000, and Retained Earnings had a balance of $342,500. During the year additional common stock was issued, and $25,000 of dividends were paid. For the year ended December 31, LoopTech reported a net loss of $38,700. Prepare a statement of stockholders' equity for the year ended December 31