Statement of Stockholders' Equity

The stockholders equity T accounts of I-Cards Inc. for the fiscal year ended December 31, 20Y9, are as follows.

COMMON STOCK
			Jan. 1	Balance	1,700,000
			Apr. 14	Issued
				18,600 shares	744,000
			Dec. 31	Balance	2,444,000

PAID-IN CAPITAL IN EXCESS OF PAR
			Jan. 1	Balance	272,000
			Apr. 14	Issued
				18,600 shares	148,800
			Dec. 31	Balance	420,800

TREASURY STOCK
Aug. 7	Purchased
	3,100 shares	114,700

RETAINED EARNINGS
Mar. 31	Dividend	44,000	Jan. 1	Balance	2,960,000
June. 30	Dividend	44,000	Dec. 31	Closing
Sept. 30	Dividend	44,000		(Net income)	444,000
Dec. 31	Dividend	44,000	Dec. 31	Balance	3,228,000

Prepare a statement of stockholders equity for the year ended December 31, 20Y9.

If an amount is zero or an entry is not required, leave the box blank. Also, if an amount reduces Stockholders' Equity, then add "minus" sign.

I-Cards Inc.
Statement of Stockholders' Equity
For the Year Ended December 31, 20Y9
	Common Stock $40 Par	Paid-In Capital in Excess of Par	Treasury Stock	Retained Earnings	Total
Balance, Jan. 1, 20Y9	$	$	$	$	$
Issued 18,600 shares of Common Stock
Purchased 3,100 shares as Treasury Stock
Net Income
Dividends
Balance, Dec. 31, 20Y9