The following account balances appear in the $2021$ adjusted trial balance of Spiders Corporation: Common Stock, $$28,000$; Retained Earnings, $$7,800$; Dividends, $$1,000$; Service Revenue, $$27,400$; Salaries Expense, $$15,800$; and Rent Expense, $$8,800.$ No common stock was issued during the year.

Prepare the statement of stockholders' equity for the year ended December $31,2021.($Amounts to be deducted should be entered with minus sign.$)$