Abe's Steakhouse is the largest upscale steakhouse company in the United States, based on total company- and franchisee-owned restaurants. The company's menu features a broad selection of high-quality steaks and other premium offerings. Assume the information below is from a recent annual report: Common stock, $0.01 par value; 100,030,000 shares authorized; 23,563,356 issued and outstanding at the end of the current year; 23,365,356 issued and outstanding at the end of last year. Additional paid-in capital: $199,389,000 at the end of the current year and $176,431,000 at the end of last year. Accumulated deficit: ($80,597,000) at the end of last year. In the current year, net income was $54,383,000 and a cash dividend of $7,138,000 was paid. Required: Prepare the stockholders equity section of the balance sheet to reflect the above information for the current year and last year. Note: Amounts to be deducted should be indicated with a minus sign