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At the end of the prior 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 1,600 shares of common stock at $24 cash per share (at year-end). b. Determined net income, $50,000. c. Declared and paid a cash dividend of $3 per share on the beginning shares outstanding. Required: Prepare a statement of stockholders' equity for the year ended December 31, current year. During the current year, the following selected transactions (summarized) were completed: a. Sold and issued 1,600 shares of common stock at $24 cash per share (at year-end). b. Determined net income, $50,000. c. Declared and paid a cash dividend of $3 per share on the beginning shares outstanding. Required: Prepare a statement of stockholders' equity for the year ended December 31 , current year