The equity sections for Atticus Group at the beginning of the year $($January $1)$ and end of the year $($December $31)$ follow.

$\backslash$table$[[$Stockholders$\text{'}$ Equity $($January $1),],[$Common stock$-$ $$4$ par value, $100,000$ shares authorized, $40,000$ shares issued and,$$160,000$