The following account balances appear in the 2021 adjusted trial balance of Spiders Corporation: Common Stock, $25,000; Retained Earnings, $7,500; Dividends, $1,000; Service Revenue, $26,500; Salaries Expense, $15,500; and Rent Expense, $8,500. 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.) SPIDERS CORPORATION Statement of Stockholders' Equity For the year ended December 31, 2021 Common Retained Stock Earnings Total Stockholders' Equity $ 32,500 Balance at January 1 $ 25,000 $ 7,500 1,000 Less: Dividends Balance at December 31