Exercise 4-16

Pina Co. reports the following information for 2017: sales revenue $752,600, cost of goods sold $502,200, operating expenses $81,200, and an unrealized holding loss on available-for-sale securities for 2017 of $54,300. It declared and paid a cash dividend of $12,620 in 2017. Pina Co. has January 1, 2017, balances in common stock $354,900; accumulated other comprehensive income $81,300; and retained earnings $95,120. It issued no stock during 2017. Prepare a statement of stockholders equity.