The following is selected financial information for D. Kay Dental Laboratories for 2023 and 2024: 2023 2024 Retained earnings, January 1 $ 59,000 ?question mark Net income 43,000 48,000 Dividends declared and paid 21,000 24,000 Common stock 76,000 ?question mark Kay issued 2,600 shares of additional common stock in 2024 for $26,000. There were no other shareholder transactions. Required: Prepare a statement of shareholders' equity for D. Kay Dental Laboratories for the year ended December 31, 2024. Note: Amounts to be deducted should be indicated by a minus sign