Ruths Chris Steakhouse is the largest upscale steakhouse company in the United States, based on total company- and franchisee-owned restaurants. The companys menu features a broad selection of highquality USDA prime grade steaks and other premium offerings. Currently, there are 100 Ruths Chris restaurants, of which 50 are company-owned and 50 are franchisee-owned, including 10 international franchisee-owned restaurants in Mexico, Hong Kong, Taiwan, and Canada. Information from the companys annual report is shown below (dollar amounts in thousands, except share data):

a.	Common stock, par value $0.01, 100,180,000 shares authorized, 23,315,356 issued and outstanding at December 31, 2010, 23,473,356 issued and outstanding at December 31, 2011.
b.	Additional paid-in capital $185,431 in 2010 and $173,389 in 2011.
c.	Accumulated deficit $81,897 in 2010.
d.	Net income in 2011 was $55,383. No dividends were paid.

Required:

Prepare the stockholders' equity section of the balance sheet at December 31 for 2010 and 2011. (Enter your answers in thousands. Amounts to be deducted should be indicated with a minus sign.)