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; 6,800 shares)	$	102,000
Paid-in capital		16,000
Total contributed capital		118,000
Retained earnings		46,000
Total stockholders equity	$	164,000

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

1. Sold and issued 1,500 shares of common stock at $23 cash per share (at year-end).
2. Determined net income, $43,000.
3. 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.