Roberto Corporation, organized on January 1, 2018, is authorized to issue 100,000 shares of $5 par common stock.

a. Issued 20,000 shares of common stock at $7 per share. b. Issued 10,000 shares of common stock at $8 per share. c. Reported a net income of $150,000. d. Paid dividends of $20,000. e. Reacquired 3,000 shares of common stock at $10 (part of the 20,000 shares issued at $7).

Show the stockholders equity section of Roberto Corporations balance sheet at the end of 2018.