Problem 14-5A On January 1, 2017, Shellenburger Inc. had the following stockholders' equity account balances. Common Stock, no-par value (460,000 shares issued) Common Stock Dividends Distributable Retained Earnings During 2017, the following transactions and events occurred. 1. Issued 46,000 shares of common stock as a result of a 10% stock dividend declared on December 15, 2016. 2. Issued 28,350 shares of common stock for cash at $5 per share. 3. Corrected an error that had understated the net income for 2015 by $71,000. 4. Declared and paid a cash dividend of $78,050. 5. Earned net income of $256,500. $1,840,000 194,500 586,500 Prepare the stockholders' equity section of the balance sheet at December 31, 2017. (Enter account name only and do not provide descriptive information.) SHELLENBURGER INC. Partial Balance Sheet SHOW LIST OF ACCOUNTS # #