Catena's Marketing Company has the following adjusted trial balance at the end of the current year. Cash dividends of $600 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 $3,000 in cash (for a total at the end of the year of 800 shares). These effects are included below: Catena's Marketing Company Adjusted Trial Balance End of the Current Year Debit Credit Cash $ 1,500 Accounts receivable 2,200 Interest receivable 100 Prepaid insurance 1,600 Long-term notes receivable 2,800 Equipment 15,290 Accumulated depreciation $ 3,000 Accounts payable 2,400 Dividends payable 600 Accrued expenses payable 3,920 Income taxes payable 2,700 Unearned rent revenue 500 Common Stock (800 shares) 80 Additional paid-in capital 3,620 Retained earnings 1,400 Sales revenue 38,500 Interest revenue ***** 100 Rent revenue 800 Wages expense 19,500 Depreciation expense 1,800 Utilities expense 380 Insurance expense 750 Rent expense 9,000 Income tax expense 2,700 Total $ 57,620 $ 57,620 Prepare a statement of stockholders' equity for the current year. (Reductions in account balances should be indicated with a minus sign.) CATENA'S MARKETING COMPANY Statement of Stockholders' Equity Common Stock Additional Paid-in Capital Retained Earnings Total Stockholders' Equity Balance, January 1 Share issuance Dividends declared Net income Balance, December 31