Presented below is financial data for Thomas & Co. as of year-end 2013

Cash: $22000

Retained earnings, January 1, 2013: $32000

Building: $50000

Common stock: $106000

Accrued expenses payable: $14000

Dividends paid: $30000

Inventory: $20000

Net income: $66000

Stockholders equity, January 1, 2013: $138000

Retained Earnings, December 31, 2013: ?

Stockholders equity, December 31, 2013: $174000

Prepare a statement of stockholders equity for Thomas & Co. as of December 31, 2013