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Presented below are data for Cullumber Company 2020 2021 Assets, January 1 $4220 $5100 Liabilities, January 1 2570 ? Stockholders' Equity, Jan. 1 ? ?

Presented below are data for Cullumber Company

2020 2021
Assets, January 1 $4220 $5100
Liabilities, January 1 2570 ?
Stockholders' Equity, Jan. 1 ? ?
Dividends 864 634
Common Stock 761 661
Stockholders' Equity, Dec. 31 ? ?
Net Income 855 669

Stockholders' Equity at January 1, 2020 is

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