Problem 14-5A On January 1, 2017, Shellenburger Inc. had the following stockholders' equity account balances. Common Stock, no-par value (548,500 shares issued) Common Stock Dividends Distributable Retained Earnings 201,000 561,500 During 2017, the following transactions and events occurred 1. Issued 54,850 shares of common stock as a result of a 10% stock dividend declared on December 15, 2016. 2. Issued 28,250 shares of common stock for cash at $7 per share. 3. Corrected an error that had understated the net income for 2015 by $71,550 4. Declared and paid a cash dividend of $75,500. 5. Earned net income of $313,000. Prepare the stockholders' equity section of the balance sheet at December 31, 2017. (Enter account name only and do not provide descriptive information.) SHELLEN BURGER INC. Partial Balance Sheet