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:

a. Common stock, $0.01 par value; 100,150,000 shares authorized; 23,403,356 issued and outstanding at the end of the current year, 23,235,356 issued and outstanding at the end of last year.

b. Additional paid-in capital: $196,389,000 at the end of the current year and $169,431,000 at the end of last year.

c. Retained earnings / (accumulated deficit): ($81,597,000) at the end of last year.

d. In the current year, net income was $54,283,000 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. (Amounts to be deducted should be indicated with a minus sign.)