Below is an incomplete Statement of Stockholders' Equity for Gracle Co. Gracie Co. Statement of Stockholders' E Year Ended 12/31/2019 During 2019, the following transactions occurred: - 10,000 shares of $1 par value common stock were issued at $15 per share - The company declared and pald cash dividends of $45,000 - Net income for 2019 was $775.000 The payment of the $45,000 cosh dividend: Is reported os on inciesse to common atock. Is reported as an increase to retained earningsi Is reported as a deciease to common stock: Is reported as a decrease to retained esmings