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

Accounts	Debit				Credit
Cash	$	10,600
Accounts Receivable		136,000
Prepaid Rent		4,600
Supplies		23,000
Equipment		260,000
Accumulated Depreciation					$	121,000
Accounts Payable						10,600
Salaries Payable						9,600
Interest Payable						3,600
Notes Payable (due in two years)						26,000
Common Stock						160,000
Retained Earnings						46,000
Service Revenue						360,000
Salaries Expense		260,000
Rent Expense		13,000
Depreciation Expense		26,000
Interest Expense		3,600
Totals	$	736,800			$	736,800

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

FIGHTIN' BLUE HENS CORPORATION Statement of Stockholders' Equity For the Year Ended December 31, 2021 Common Stock Retained Earnings Total Stockholders' Equity Balance at January 1 Less: Dividends Balance at December 31