Company A designs and produces a line of golf equipment and golf apparel. Company A has 100,000 shares of common stock outstanding as of the beginning of Year 1. Company A has the following transactions affecting stockholders' equity in Year 1. March 1 Issues 54,000 additional shares of $1 par value comnon stock for $51 per share. May 10 purchases 4,900 shares of treasury stock for $54 per share. June 1 Declarea a cash dividend of $1.45 per share to al1 stockholders of record on June 15 . (Bint: Dividendis are not paid on treasury atock.) July 1 Pays the cash dividend declared on June 1 . Oetober 21 Resells 2,450 ahares of treasury stock purchased on May 10 for $59 per share. Company A has the following beginning balances in its stockholders' equity accounts on January 1, Year 1: Common Stock, $100,000 : Additional Paid-in Capital, $4,400,000; and Retained Earnings, $1,900,000. Net income for the year ended December 31 , Year 1 , is $590,000. Required: Prepare the statement of stockholders' equity for Company A for the year ended December 31, Year 1 . (Amounts to be deducted should be indicated by a minus sign.)