Presented below are a number of selected items for Stephanus Company for the current year, 2020. Net income $300,000 Common stock dividend 10,000 Correction of error for understatement of net income in 2019, net of tax 22,500 Unrealized holding loss on investment in debt securities (available- for-sale), net of tax 5,000 Common stock, as of 12/31/20 200,000 Stephanus previously reported the following information in the equity section of its balance sheet as of December 31, 2019. Retained earnings Accumulated other comprehensive income Common stock $400,000 25,000 200,000 Required: Prepare a Statement of Stockholders' Equity (in good form) for the year ended December 31, 2020