Catena's Marketing Company has the following adjusted trial balance at the end of the current year. Cash dividends of $675 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 $3,300 in cash (for a total at the end of the year of 950 shares). These effects are included below: Catena's Marketing Company Adjusted Trial Balance End of the Current Year Cash Debit $1,575 Credit Accounts receivable 2,350 Interest receivable 130 Prepaid insurance 1,750 Long-term notes receivable 3,550 Equipment 16,790 Accumulated depreciation $3,300 Accounts payable 2,700 Dividends payable 675 Accrued expenses payable 4,070 Income taxes payable 1,860 Unearned rent revenue Common Stock (950 shares) Additional paid-in capital Retained earnings Sales revenue 575 95 3,770 1,700 41,950 Rent revenue 875 Interest revenue 130 Wages expense 21,000 Depreciation expense 2,100 Utilities expense 440 Insurance expense 885 Rent expense Income tax expense 9,300 1,830 Total $61,700 $61,700 Prepare a statement of stockholders' equity for the current year. Note: Reductions in account balances should be indicated with a minus sign. 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 Stock in Capital Earnings Total Stockholders' Equity Balance, January 1 $ 45 745 $ 2,150 $ 2,940 Balance, December 31