I need detailed solutions please : The Lone Maple Corporation had net income during 2012 of $46,000. During the year, dividends of $14,000 were declared, of which $10,000 had been paid as of year end. As of the beginning of 2012, the Paid-in Capital account had a balance of $38,000 and the Retained Earnings account had a balance of $54,000. Prepare the Retained Earnings column for the Statement of Stockholders' Equity for the Lone Maple Corporation for the year ended December 31, 2012.