Joanne's Steakhouse is the largest upscale steakhouse company in the United States, based on total company- and franchisee-owned restaurants. The company's menu features a broad selection of high-quality USDA prime steaks and other premium offerings. Select information from the company's annual report is shown below:

a. Common stock, $0.01 par value, 100,060,000 shares authorized, 23,345,356 issued and outstanding at December 31, 2014; 23,523,356 issued and outstanding at December 31, 2013.

b. Additional paid-in capital: $170,431 at the end of 2014 and $186,389,000 at the end of 2013.

c. Accumulated deficit : $80,597,000 at the end of 2013.

d. In 2014, net income was $54,883,000 and a cash dividend of $7,138,000 was paid.

Required: Prepare the stockholders' equity section of the balance sheet at December 31, 2014, using this select information. (Amounts to be deducted should be indicated with a minus sign JOANNE'S STEAKHOUSE Balance Sheet (Partial) At December 31 2014 2013 Shareholders' equity 233,454 235,234 Common stock Additional paid-in capital 170,431,000 186,389,000 (80,597,000) Accumlated deficit 170,664,454 106,027,234 Total shareholders' equity