At the end of the prior year annual reporting period, Barnard Corporation's balance sheet showed the following:

BARNARD CORPORATION Balance Sheet At December 31, Prior Year
Stockholders equity
Contributed capital
Common stock (par $15; 5,200 shares)	$	78,000
Paid-in capital		11,000
Total contributed capital		89,000
Retained earnings		47,000
Total stockholders equity	$	136,000

During the current year, the following selected transactions (summarized) were completed:

Sold and issued 1,900 shares of common stock at $27 cash per share (at year-end).

Determined net income, $53,000.

Declared and paid a cash dividend of $4 per share on the beginning shares outstanding.

Required:

Prepare a statement of stockholders equity for the year ended December 31, current year.