Power Drive Corporation designs and produces a line of golf equipment and golf apparel. Power Drive has 100,000 shares of common stock outstanding as of the beginning of 2015. Power Drive has the following transactions affecting stockholders' equity in 2015. Power Drive Corporation has the following beginning balances in its stockholders' equity accounts on January 1, 2015: Common Stock, $100,000; Additional Paid-in Capital, S5,300,000; and Retained Earnings, $2,800,000. Net income for the year ended December 31, 2015, is $80,000. Prepare the statement of stockholders' equity for Power Drive Corporation for the year ended December 31, 2015. (Amounts to be deducted should be Indicated by a minus sign.)