Stockholders' equity totaled $92,000 at the beginning of the year. During the year, net income was $22,000, dividends of $8,000 were declared and paid, and $20,000 of common stock was issued at par value. Required: Calculate total stockholders' equity at the end of the year. Indicate the financial statement effect. (Enter decreases with a minus sign to indicate a negative financial statement effect.) Beginning Changes: Stockholders' Equity Ending: $ 0