Catena's Marketing Company has the following adjusted trial balance at the end of the current year. Cash dividends of $620 were declared at the end of the year, and 530 additional shares of common stock ($0.10 par value per share) were issued at the end of the year for $2,120 in cash (for a total at the end of the year of 820 shares). These effects are included below: Catena's Marketing Company Adjusted Trial Balance End of the Current Year Debit Credit Cash $ 1,550 Accounts receivable 2,290 Interest receivable 210 Prepaid insurance 1,660 Long-term notes receivable 2,800 Equipment Accumulated depreciation $ 2,890 Accounts payable 2,340 Dividends payable 620 Accrued expenses payable 3,890 Income taxes payable 2,680 Unearned rent revenue 490 Common Stock (820 shares) 82 Additional paid-in capital 3,528 Retained earnings 2,810 Sales revenue 37,550 Interest revenue Rent revenue 550 Wages expense 18,300 Depreciation expense 1,780 Utilities expense Insurance expense 790 Rent expense 9,600 Income tax expense 2,750 Total $ 57,560 $ 57,560 130 330 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 For the current year Common Stock Additional Paid-in Capital Retained Earnings Total Stockholders' Equity $ 29 53 Balance, January 1 Share issuance Dividends declared Net income (620) 4,680 2,120 (620) 4,680 Balance, December 31 $ 82