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 1,200 shares of common stock at $28 cash per share (at year-end). b. Determined net income, $44,000. c. Declared and paid a cash dividend of $5 per share on the beginning shares outstanding. Required: Prepare a statement of stockholders' equity for the year ended December 31 , current year