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; 6,100 shares) $ 91,500 Paid-in capital 13,000 Total contributed capital 104,500 Retained earnings 47,000 Total stockholders equity $ 151,500 During the current year, the following selected transactions (summarized) were completed: Sold and issued 1,700 shares of common stock at $27 cash per share (at year-end). Determined net income, $52,000. Declared and paid a cash dividend of $4 per share on the beginning shares outstanding.

At the end of the prior year 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 1,700 shares of common stock at $27 cash per share (at year-end). b. Determined net income, $52,000. c. 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