f. On January 1, Year 4, Flowers Company raised $19,000 by issuing additional common stock. Immediately after the additional capital was raised. Flowers reported total stockholders' equity of $75,000. Are the stockholders of Flowers in a better financial position than they were on December 31, Year 3?

End Year 3	Total Assets	80,000.00
	Total Liabilities	24,000.00
	Common Stock	40,000.00
Income Statement	Revenue	14,000.00
	Expenses	8,000.00
Statement of Changes in Stockholder Equity	Dividends paid	900.00