The December 31, 2018, adjusted trial balance for Fightin' Blue Hens Corporation is presented below.

Accounts	Debit			Credit
Cash	$	11,900
Accounts Receivable		149,000
Prepaid Rent		5,900
Supplies		29,500
Equipment		390,000
Accumulated Depreciation				$	134,000
Accounts Payable					11,900
Salaries Payable					10,900
Interest Payable					4,900
Notes Payable (due in two years)					39,000
Common Stock					290,000
Retained Earnings					59,000
Service Revenue					490,000
Salaries Expense		390,000
Rent Expense		19,500
Depreciation Expense		39,000
Interest Expense		4,900
Totals	$	1,039,700		$	1,039,700

2. Prepare a statement of stockholders' equity for the year ended December 31, 2018, assuming no common stock was issued during 2018.