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At the end of the prior annual reporting period, Barnard Corporation's balance sheet showed the following: During the current year, the following selected transactions (summarized) were completed: a. Sold and issued 1,500 shares of common stock at $28 cash per share (at year-end). b. Determined net income, $45,000. c. Declared and paid a cash dividend of $1 per share on the beginning shares outstanding. Requlred: Prepare a statement of stockholders equity for the year ended December 31. current year