Climate Control Systems Co. offers its services to residents in the Spokane area. Selected accounts from the ledger of Climate Control Systems for the fiscal year ended December 31, 20Y2, are as follows:

Common Stock
		Jan. 1	75,000
		Feb. 15	25,000

Retained Earnings					Dividends
Dec. 31	160,000	Jan. 1 (20Y2)	4,150,800		Mar. 31	40,000	Dec. 31	160,000
		Dec. 31	700,000		June 30	40,000
					Sept. 30	40,000
					Dec. 31	40,000

Prepare a statement of stockholders equity for the year ended December 31, 20Y2. If a net loss is incurred or dividends were paid, enter that amount as a negative number using a minus sign.