E11-8 Reporting Stockholders' Equity LO11-1, 11-3 Joanne's Steakhouse is the largest upscale steakhouse company in the United States, based on total company- and franchisee-owned restaurants. The company's menu features a broad selection of high-quality USDA prime steaks and other premium offerings. Select information from the company's annual report is shown below: a. Common stock, $0.01 par value, 100,170,000 shares authorized, 23,405,356 issued and outstanding at December 31, 2014; 23,593,356 issued and outstanding at December 31, 2013 b. Additional paid-in capital: $173,431,000 at the end of 2014 and $180,389,000 at the end of 2013. c. Accumulated deficit: $80,797,000 at the end of 2013. d. In 2014, net income was $55,483,000 and a cash dividend of $7,138,000 was paid Required: Prepare the stockholders' equity section of the balance sheet at December 31, 2014, using this select information. (Amounts to be deducted should be indicated with a minus sign.) JOANNE'S STEAKHOUSE Balance Sheet (Partial) At December 31 2013 2014 Shareholders' equity Total shareholders' equity