Laiho Industries: Balance sheet as of December 31 (thousands of dollars) 2022 $ 89,725 85,527 67,165 $311,824 34,982 $210,234 42,436 $252,670 23,110 22,656 14,217 $ 59,983 63,914 $123,897 90,000 Cash 2023 $102,850 Accounts receivable 103,365 Inventories 38,444 Total current assets $244,659 Net fixed assets Total assets Accounts payable $ 30,761 Accruals Notes payable 30,477 16,717 Total current liabilities $ 77,955 Long term debt 76,264 Total liabilities $154,219 Common stock 100,000 Retained earnings 57,605 Total common equity $157,605 Total liabilities and equity $311,824 38,773 $128,773 $252,670 A. Construct the statement of stockholders' equity for the year ending December 31, 2023, and the 2023 statement of cash flows.