Sheffield Co. reports the following information for 2025: sales revenue $777,100, cost of goods sold $520,000, operating expenses $89,200, and an unrealized holding loss on available-for-sale debt securities for 2025 of $53,700. It declared and paid a cash dividend of $11,670 in 2025. Sheffield Co. has January 1, 2025, balances in common stock $360,400; accumulated other comprehensive income $86,000; and retained earnings $92,040. It issued no stock during 2025. Prepare a statement of stockholders' equity. (Ignore income taxes.) SHEFFIELD CO. Statement of Stockholders' Equity Accumulated Other Total Retained Earnings Comprehensive Income $ Sheffield Co. has January 1, 2025, balances in common stock $360,400; accumulated other comprehensive income $86,000; and retained earnings $92,040. It issued no stock during 2025. Prepare a statement of stockholders' equity. (Ignore income taxes.) SHEFFIELD CO. Statement of Stockholders' Equity Accumulated Other Total Retained Earnings Comprehensive Income Common Stock