The December 31, 2021, adjusted trial balance for Fightin' Blue Hens Corporation is presented below.

Accounts	Debit				Credit
Cash	$	10,000
Accounts Receivable		130,000
Prepaid Rent		4,000
Supplies		20,000
Equipment		200,000
Accumulated Depreciation					$	115,000
Accounts Payable						10,000
Salaries Payable						9,000
Interest Payable						3,000
Notes Payable (due in two years)						20,000
Common Stock						100,000
Retained Earnings						40,000
Service Revenue						300,000
Salaries Expense		200,000
Rent Expense		10,000
Depreciation Expense		20,000
Interest Expense		3,000
Totals	$	597,000			$	597,000

2. Prepare a statement of stockholders' equity for the year ended December 31, 2021, assuming no common stock was issued during 2021.