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Romney's Marketing Company has the following adjusted trial balance at the end of the current year. No dividends were declared. However, 570 shares ($0.10 par value per share) issued at the end of the year for $2,860 are included below: Debit Credit Cash $ 1,580 Accounts receivable 2,270 Interest receivable 250 Prepaid insurance 1,780 Notes receivable (long-term) 2.900 Equipment 15,300 Accumulated depreciation $ 2,930 Accounts payable 2.390 Accrued expenses payable 3.820 Income taxes payable 2.540 Unearned rent revenue 340 Common Stock (820 shares) 82 Additional paid-in capital 3,478 Retained earnings 4,670 Sales revenue 36,750 Interest revenue 120 Rent revenue 620 Wages expense 18,500 Depreciation expense 1,730 Utilities expense 380 Insurance expense 780 Rent expense 9,500 Income tax expense 2,770 Total $ 57,740 $ 57,740 Prepare a statement of stockholders' equity in good form for the current vear J Statement of Stockholders' Equity For the current year Total Common Additional Retained Stock Paid-in Capital Earnings Stockholders' Equity Balance, January 1 25 $ 675 $ 4,670 $ 5,370 Share issuance 57 2,803 2,860 Balance, December 31 $ 3,478 $ 3,560