Splish Co. reports the following information for 2025 : sales revenue $767,000, cost of goods sold $529,400, operating expenses $90,800, and an unrealized holding loss on available-for-sale debt securities for 2025 of $52,500. It declared and paid a cash dividend of $12,380 in 2025. Splish Co. has January 1,2025 , balances in common stock $370,600; accumulated other comprehensive income $86,500; and retained earnings $97,790. It issued no stock during 2025. Prepare a statement of stockholders' equity. (Ignore income taxes.) Splish Co. has January 1,2025 , balances in common stock $370,600; accumulated other comprehensive income $86,500; and retained earnings $97,790. It issued no stock during 2025. Prepare a statement of stockholders' equity. (Ignore income taxes.)