The following is selected financial information for D. Kay Dental Laboratories for 2020 and 2021: 2021 Retained earnings, January 1 Net income Dividends declared and paid Common stock 2020 $62,000 46,000 24,000 79,000 51,000 27,000 ? Kay issued 2,900 shares of additional common stock in 2021 for $29,000. There were no other shareholder transactions Required: Prepare a statement of shareholders' equity for D. Kay Dental Laboratories for the year ended December 31, 2021. D. Kay Dental Laboratories Statement of Shareholders' Equity For the Year Ended December 31, 2021 Total Shareholders Equity Common Stock Retained Earnings Balance at January 1, 2021 Balance at December 31, 2021