At the beginning of 2021, Artichoke Academy reported a balance in common stock of $156,000 and a balance in retained earnings of $56,000. During the 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 Cash Supplies Prepaid rent Land $ 53,200 11,500 27,000 230,000 Liabilities Accounts payable Utilities payable Salaries payable Notes payable $ 9,600 3,600 4,100 21,000 Required: 1. Prepare a statement of stockholders' equity. 2. Prepare a balance sheet