Sandhill Co. reports the following information for 2017: sales revenue $753,100, cost of goods sold $520,900, operating expenses $84,600, and an unrealized holding loss on available-for-sale securities for 2017 of $51,000. It declared and paid a cash dividend of $11,210 in 2017.

Sandhill Co. has January 1, 2017, balances in common stock $359,700; accumulated other comprehensive income $90,900; and retained earnings $97,460. It issued no stock during 2017.

Prepare a statement of stockholders equity.