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: Sold and issued 1, 300 shares of common stock at $27 cash per share (at year-end). Determined net income, $48,000. Declared and paid a cash dividend of $5 per share on the beginning shares outstanding. Prepare a statement of stockholders' equity for the year ended December 31, current year