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 $52,000 31,000 49,000 12,000 22,000 76,000 Osmond issued 3,000 shares of additional common stock in 2022 for $26,000. 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 Balance, December 31, 2022