The following is selected financial information for Osmond Dental Laboratories for 2021 and 2022: Retained earnings, January 1 Net income Dividends Common stock 2021 2022 $53,000 7 37,000 44,000 13,000 22,000 75,000 ? 10 Osmond issued 4,000 shares of additional common stock in 2022 for $21,000. There were no other stock transactions. Prepare a statement of stockholders' equity for the year ended December 31, 2022. (Amounts to be deducted should be indicated with minus sign.) OSMOND DENTAL LABORATORIES Statement of Stockholders' Equity For the Year Ended December 31, 2022 Common Retained Total Stock Earnings Stockholders Equity Balance, January 1, 2022 $ 75,000 $ 79,000 Add: Issuance of Common stock 21,000 21,000 Add: Net Income for 2022 Less: Dividends (22,000) (22,000) Balance, December 31, 2022 $ 96.000 $ 57,000 $ (1.000)