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, 180,000 shares authorized, 23, 375, 356 issued and outstanding at December 31, 2014; 23, 543, 356 issued and outstanding at December 31, 2013. b. Additional paid-in capital: $178, 431 at the end of 2014 and $180, 389,000 at the end of 2013. c. Accumulated deficit: $82, 497,000 at the end of 2013. d. In 2014, net income was $55, 683,000 and a cash dividend of $7, 138,000 was paid. 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.)