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The following is selected financial information for Osmond Dental Laboratories for 2021 and 2022 : Osmond issued 3,000 shares of additional common stock in 2022

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The following is selected financial information for Osmond Dental Laboratories for 2021 and 2022 : Osmond issued 3,000 shares of additional common stock in 2022 for $28,000. 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.)

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