Changes in Shareholders' Equity

On January 1, 2013, the Osgood Film Studios reported the following alphabetical list of shareholders' equity items:

Additional paid-in capital on common stock	$158,100
Additional paid-in capital on preferred stock	10,000
Common stock, $2 par	74,400
Preferred stock, $100 par	50,000
Retained earnings	241,000

During 2013, the company sold 2,200 shares of common stock for $15 per share and 350 shares of preferred stock for $125 per share. It also earned income of $93,000 and paid dividends of $12 per share on the preferred stock and $1.9 per share on the common stock outstanding at the end of 2013.

Required:

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Prepare Osgood's statement of shareholders' equity (include retained earnings) for 2013.

OSGOOD FILM STUDIOS

Statement of Shareholders' Equity

For Year Ended December 31, 2013

Preferred Stock $100 par

Common Stock $2 par

Additional Paid-in Capital on Preferred Stock

Additional Paid-in Capital on Common Stock

Retained Earnings

Total

$

$

$

$

$

$

$

$

$

$

$

$