Derow Is an incomplete Statement of Stockholders' Equity for Gracle Co. Gracie Co. Statement of Stockholders' Equity Year Ended 12/31/2019 During 2019, the following transactions occurred: - 10,000 shares of $1 par value common slock were issued at $15 per share. - The company deciared and pald cash dividends or $45,000 - Net income for 2019 was $775.000 The payment of the $45,000 cosh dividend: Is reported os an inciesse to common stock. Is reported as an increase to retainod eaming? Is reported as a decresseto common stock Is reported as a decresse to retained eocrioss