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: 8. Sold and issued 1,200 shares of common stock at $25 cash per share (at year-end). b. Determined net income, $45,000 c. Declared and paid a cash dividend of $2 per share on the beginning shares outstanding. Required: Prepare a statement of stockholders' equity for the year ended December 3t, current year