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Statement of Stockholders' Equity On January 1, the credit balance of the Retained Earnings account was $60,000. The company's common stock account had an opening balance of $85,000 and new contributions during the year totaled $9,000. On December 31 , at year-end, the Dividends account had a debit balance of $6,500. The income statement shows net income of $40,000. Prepare a statement of stockholders' equity for Kim \& Company, architectural design firm