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Common Stock May 1 (2014) 10,000 July 1 7,500 Retained Earnings Apr 30 31,200 May 1 (2074) 475,500 Apr 30 5,000 Dividends July 31 (2014)

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Common Stock May 1 (2014) 10,000 July 1 7,500 Retained Earnings Apr 30 31,200 May 1 (2074) 475,500 Apr 30 5,000 Dividends July 31 (2014) 1.250 30 5,000 Oct 31 1.250 Jan 31 1,250 Apr 30 (2014) 1.250 Required: Prepare a statement of stockholders' equity for the year. Refer to the lists of Labels and Amount Descriptions for the exact wording of the answer choices for text entries. Be sure to complete the statement heading of a net loss is incurred or dividends were paid, enter that amount as a negative number using a minus sign. Entries of 0 (zero) are not required and will be cleared if entered Prepare a statement of stockholders equity for the year. Refer to the fists of Labels and Amount Descriptions for the exact wording of the answer choices for text entries Be sure to complete the statement reading a net loss is incurred or dividers were penet, enter that amount as a negative number using a mus sgn Entries or orzero) are not required and ww be cleared if entered Restoration Arts Statement of Stockholders' Equity (Label) Common Stock Retained Earnings Total

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