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; 100,180,000 shares authorized; 23,383,356 issued and outstanding at the end of the current year, 23,225,356 issued and outstanding at the end of last year. b. Additional paid-in capital: $195,389,000 at the end of the current year and $174,431,000 at the end of last year. c. Retained earnings / (accumulated deficit): ($80,597,000) at the end of last year. d. In the current year, net income was $54,883,000 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.) ABE'S STEAKHOUSE Balance Sheet (Partial) Current Year Last Year Shareholders' equity: Common stock 233,834 Additional paid-in capital 195,389,000 232,254 174,431,000 (80,597,000) Accumulated deficit Total shareholders' equity 195,622,834 94,066,254