ok At the end of the prior annual reporting period, Barnard Corporation's balance sheet showed the following: BARNARD CORPORATION Balance Sheet At December 31, Prior Year Stockholders' equity Contributed capital Common stock (par $15; 6,000 shares) Paid-in capital Total contributed capital Retained earnings Total stockholders' equity $ 90,000 19,000 109,000 49,000 $ 158,000 During the current year, the following selected transactions (summarized) were completed: a. Sold and issued 1,800 shares of common stock at $21 cash per share (at year-end). b. Determined net income, $46,000. c. Declared and paid a cash dividend of $2 per share on the beginning shares outstanding. Required: Prepare a statement of stockholders' equity for the year ended December 31, current year. Dray Neyt