The December 31, Year 1, balance sheet for Deen Company showed total stockholders equity of $68,500. Total stockholders equity increased by $32,500 between December 31, Year 1, and December 31, Year 2. During Year 2, Deen Company acquired $13,000 cash from the issue of common stock. Deen Company paid a $6,500 cash dividend to the stockholders during Year 2