C. Reither Co. reports the following information for 2014: sales revenue $777,100; cost of goods sold $523,700; operating expenses $83,500; and an unrealized holding loss on available-for-sale securities for 2014 of $55,700. It declared and paid a cash dividend of $14,300 in 2014.

C. Reither Co. has January 1, 2014, balances in common stock $351,500; accumulated other comprehensive income $85,300; and retained earnings $96,800. It issued no stock during 2014.

Prepare a statement of stockholders equity.

	Total	Retained Earnings	Income	Common Stock
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