As of December 31, 2019, a company has a share capital of $ 250,000 and accumulated results of $ 177,500 made up of: results from previous years of $ 50,000, legal reserve of $ 2,500 and in 2019 it obtained profits of $ 125,000. During 2020 it decreed dividends for $ 13,000 and will pay 50% of them in January 2021. Also in 2020 at the shareholders' meeting it was decided to capitalize profits for $ 60,000 and there was a new contribution from shareholders for $ 300,000 in transportation equipment. The result for fiscal year 2020 was a loss of $ 20,000. 1.- Prepare the Statement of Changes in Stockholders' Equity for the year 2020. 2.- Prepare the accounting record of the decree and the payment of dividends.