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

Accounts	Debit				Credit
Cash	$	11,000
Accounts Receivable		140,000
Prepaid Rent		5,000
Supplies		25,000
Equipment		300,000
Accumulated Depreciation					$	125,000
Accounts Payable						11,000
Salaries Payable						10,000
Interest Payable						4,000
Notes Payable (due in two years)						30,000
Common Stock						200,000
Retained Earnings						50,000
Service Revenue						400,000
Salaries Expense		300,000
Rent Expense		15,000
Depreciation Expense		30,000
Interest Expense		4,000
Totals	$	830,000			$	830,000

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