Stockholders' equity totaled $95,000 at the beginning of the year. During the year, net income was $25,000, dividends of $3,000 were declared and paid, and $23,000 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: Ending: Stockholders' Equity $ 0