At the beginning of 2015, Artichoke Academy reported a balance in common stock of $156,000 and a balance in retained earnings of $56,000. During year, the company issued additional shares of stock for $46,000, earned net income of $36,000, and paid dividends of $10,600. In addition, the company reported balances for the following assets and liabilities on December 31.

Assets			Liabilities
Cash	$	53,200	Accounts payable	$	9,600
Supplies		11,500	Unearned revenue		3,600
Prepaid rent		27,000	Salaries payable		4,100
Land		230,000	Notes payable		21,000

Required:
1.	Prepare a statement of stockholders equity. 2.Blance sheet