The following is selected financial information for Osmond Dental Laboratories for 2021 and 2022: 2021 2022 Retained earnings, January 1 $55,000 ? Net income 37,000 46,000 Dividends Common stock 15,000 19,000 73,000 ? Osmond issued 5,000 shares of additional common stock in 2022 for $27,000. 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 Stock Retained Earnings Total Stockholders Equity Balance, January 1, 2022 $ 73,000 Balance, December 31, 2022 $ 73,000 $ 0 $ 0