Stockholders equity totaled $99,000 at the beginning of the year. During the year, net income was $29,000, dividends of $5,000 were declared and paid, and $27,000 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.)

	Stockholders' Equity
Beginning:
Changes:
Ending: