The following account balances appear in the 2024 adjusted trial balance of Cardinal 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, 2024. (Amounts to be deducted should be entered with minus sign.)