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, 120,000 shares authorized, 23,335,356 issued and outstanding at December 31, 2014; 23,503,356 issued and outstanding at December 31, 2013. b. Additional paid-in capital: $177,431,000 at the end of 2014 and $175,389,000 at the end of 2013. c. Accumulated deficit : $81,397,000 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 Shareholders' equity Common stock 233,354 Additional paid-in capital 177,431,000 2013 Accumulated deficit Total shareholders' equity (33,652,000) 144,012,354