Catena's Marketing Company has the following adjusted trial balance at the end of the current year. Cash dividends of $590 were declared at the end of the year, and 600 additional shares of common stock ($0.10 par value per share) were issued at the end of the year for $2,400 in cash (for a total at the end of the year of 830 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 2,300 Interest receivable 250 Prepaid insurance 1,760 Long-term notes receivable 2,880 Equipment 15,500 Accumulated depreciation $ 2,930 Accounts payable 2,330 Dividends payable 590 Accrued expenses payable 3,840 Income taxes payable 2,660 Unearned rent revenue 310 Common Stock (830 shares) 83 Additional paid-in capital 3,457 Retained earnings 3,410 Sales revenue 36,750 Interest revenue 110 Rent revenue 580 Wages expense 18, 200 Depreciation expense 1,730 Utilities expense 320 Insurance expense 710 Rent expense 9,100 Income tax expense 2, 720 Total $ 57,050 $ 57,050 Prepare a statement of stockholders' equity for the current year. (Reductions in account balances should be indicated with a minus sign.) 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 60 2,340 Net income Dividends declared (590) (590) Balance, December 31