On January 1 of the current year, Jimmy's Sandwich Company, Inc. reported stockholders' equity totaling $125,500. During the current year, total revenues were $96,000 while total expenses were $87,500. Also, during the current year the business paid $21,000 to the stockholders. No other changes in equity occurred during the year. If, on December 31 of the current year, total assets are $195,000, the change in stockholders' equity during the year was: