At the beginning of the year (January 1). Wild Horses Driling has $12,000 of common stock outstanding and retained earnings of $6,500, During the year, Wild Horses reports net income of $6,800 and pays dividends of $1,500. In addition, Wild Horses issues additional common stock for $6.300. Required: Prepare the statement of stockhoiders' equity at the end of the year (December 31)