36. The records of Jersey T's show the following information after all transactions are recorded for 2013 Notes payable Service fees earned Supplies expense Insurance expense Miscellancous expense Common stock, January 1 Accounts payable Dividends S 12,000 92,200 19,400 7,000 300 11,000 3,600 6,000 Supplies Cash Advertising expense Salaries expense Rent expense Retained earnings, January 1 Accounts receivable Equipment S 14,500 21,500 3,400 18,000 16,000 12,500 3,200 30,000 Jersey T's raised $8,000 cash through the issuance of additional common stock during the year. Based on this information, prepare Jersey T's statement of stockholders' equity for the year ending December 31, 2013