At the end of the prior year annual reporting period, Barnard Corporation's balance sheet showed the following: BARUARD CORPORATION Balance Sheet At December 31, Prior Year Stockholders' equity Contributed capital Common stock (par $15; 5,700 shares) $ 85,500 Pald-in capital 18,000 Total contributed capital 103,500 Retained earnings 44,000 Total stockholders' equity $147.500 During the current year, the following selected transactions (summarized) were completed: a. Sold and issued 1900 shares of common stock at 521 cash per share (at year-end). b. Determined net income, 544.000. c. Declared and paid a cash dividend of $3 per share on the beginning shares outstanding. Required: Prepare a statement of stockholders' equity for the year ended December 31, current year, BARNARD CORPORATION Statement of Stockholders' Equity Common Stock Shares Amount Paid in Capital Retained Earnings Total Stockholders Equity Balanss Dreyer