Catena's Marketing Company has the following adjusted trial balance at the end of the current year. Cash dividends of $680 were declared at the end of the year, and 500 additional shares of common stock ($0.10 par value per share) were issued at the end of the year for $3,320 in cash (for a total at the end of the year of 960 shares). These effects are included below: Catena's Marketing Company Adjusted Trial Balance End of the Current Year Debit Credit Cash $1,580 Accounts receivable 2,360 Interest receivable 132 Prepaid insurance 1,760 Long-term notes receivable 3,600 Equipment 16,890 Accumulated depreciation $3,320 Accounts payable 2,720 Dividends payable 680 Accrued expenses payable 4,080 Income taxes payable 1,872 Unearned rent revenue 580 Common Stock (960 shares) 96 Additional paid-in capital 3,780 Retained earnings 1,720 Sales revenue 42,180 Rent revenue 880 Interest revenue 132 Wages expense 21,100 Depreciation expense 2,120 Utilities expense 444 Insurance expense 894 Rent expense 9,320 1,840 $62,040 $62,040 Income tax expense Total Prepare a statement of stockholders' equity for the current year. Note: Reductions in account balances should be indicated with a minus sign. CATENA'S MARKETING COMPANY Statement of Stockholders' Equity Common Additional Paid- Retained Total Stockholders' Equity Stock in Capital Earnings Balance, January 1 $ 46 $ 750 $ 2,160 $ Share issuance 50 Net income Dividends declared Balance, December 31 2,956 (680) (680)