The following is selected financial information for Osmond Dental Laboratories for 2021 and 2022:

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 $51,000 2 38,000 44,000 14,000 25,000 76,000 ? Osmond issued 2,000 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 $ 76,000 27,000 Balance, January 1, 2022 Add: Issuance of Common stock Add: Net income for 2022 Less: Dividends Balance, December 31, 2022 44,000 (14,000) 30,000 $ 4,400 (14,000) (9,600) $ 103,000 $