Retained earnings, January 1 Net income Dividends declared and paid Common stock 2020 $ 63,000 47,000 25,000 80,000 2021 ? 52,000 28,000 ? Kay issued 3,000 shares of additional common stock in 2021 for $30,000. There were no other shareholder transactions. Required: Prepare a statement of shareholders' equity for D. Kay Dental Laboratories for the year ended December 31, 2021. D. Kay Dental ries Statement of Shareholders' Equity For the Year Ended December 31, 2021 Common Stock Retained Earnings Total Shareholders' Equity Balance at January 1, 2021 Balance at December 31, 2021 $ 0 $ 0 $ 0