On December 30,2020 , Inge Co.'s Board of Directors declared a 10\% stock dividend for its common stock, when the market value of the common stock was $3 per share. After recording the journal entry for the declaration of the stock dividend, Inge Co. had the following accounts (among others) in its general ledger on December 31, 2020: Bonds payable, 8%, due in 5 years $80,000 Premium on bonds payable 8,000 Additional paid-in capital, preferred stock 17,600 Net gain on foreign currency translation 41,000 Cash dividend payable, common stock 9,000 Stock dividend distributable, common stock ? Sinking fund 37,000 Additional paid-in capital, common stock 32,400 Net actuarial loss on pension obligation 11,000 Investment in U.S. Treasury notes 24,000 Treasury stock, common stock, at cost of $100 per share 60,000 Preferred stock, $10 par value, 6%,100,000 shares authorized, ? shares issued, ? shares outstanding 200,000 Reserve for sinking fund 37,000 Retained earnings, unappropriated 263,000 Common stock, \$ ? stated value, ? shares issued, 24,400 shares outstanding 100,000 Using the applicable information from the above listing, prepare a statement of shareholders' equity for Inge Co., as of December 31, 2020