On January 1, 2010, Yadier Inc. had the following stockholders' equity account balances. Common Stock, no-par value (496,000 shares issued) $1,488,000 Common Stock Dividends Distributable 185,000 Retained Earnings 561,000 During 2010, the following transactions and events occurred. Issued 54,560 shares of common stock as a result of a 11 % stock dividend declared on December 15, 2009. Issued 27,000 shares of common stock for cash at $6 per share. Corrected an error that had understated the net income for 2008 by $72,000. Declared and paid a cash dividend of $76,000. Earned net income of $273,000. Instructions Prepare the stockholders' equity section of the balance sheet at December 31, 2010. YADIER INC. Stockholders' Equity Section of Balance Sheet December 31, 2010 Stockholders' equity Paid-in capital Capital stock Common stock, no-par value, ____________ shares issued and outstanding $___________ Retained earnings ___________ Total stockholders' equity $ ________________