Preparing a Statement of Stockholders' Equity On December 31, 2019, the accounts of Leuz Architect Services showed credit balances in its common stock and retained earnings accounts of $60,000 and $36,000, respectively. The company's stock issuances for 2020 totaled $12,000, and it paid $19,400 in cash dividends. During 2020, the company had net income of $55,800. Prepare a 2020 statement of stockholders' equity for Leuz Architect Services. Note: Add a negative sign to any items that are subtracted in the statement