Example 2: XYZ had the following account balances on 12/31/19: Common stock ($1 par) $100,000; Additional Paid-In Capital $200,000; Retained Earnings $75,000; and Accumulated Other Comprehensive Income $0. During 2020, the following events took place: On 3/1/2020, XYZ issued 500 shares of common stock for $2500. On 9/30/20, XYZ paid a cash dividend of $.50 per share of common stock outstanding. XYZ reported net income of $50,000 at 12/31/2020 XYZ had a $50,000 unrealized gain of the translation of a foreign subsidiary's financial statements into U.S. dollars. . . Required: Prepare a Statement of Shareholders' Equity for XYZ Corporation for the year ended 12/31/2020