Stockholders' equity totaled $87,000 at the beginning of the year. During the year, net income was $17,000, dividends of $5,500 were declared and paid, and $15,000 of common stock was issued at par value. Required: Calculate total stockholders' equity at the end of the year. Indicate the financial statement effect. Note: Enter decreases with a minus sign to indicate a negative financial statement effect. Beginning: Changes: Stockholders' Equity Changes: Changes: Ending: $ 0