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: 100,040,000 shares authorized: 23,403,356 issued and outstanding at the end of the current year, 23,215,356 issued and outstanding at the end of last year. b. Additional paid-in capital: $200,389,000 at the end of the current year and $171,431,000 at the end of last year. c. Retained earnings / (accumulated deficit): ($80,697,000) at the end of last year. d. In the current year, net income was $55,283,000 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.) ABE'S STEAKHOUSE Balance Sheet (Partial) Current Year Last Year Shareholders' equity: Common stock Additional paid-in capital Accumulated deficit 0 Total shareholds' equity