The following is selected financial information for Osmond Dental Laboratories for 2024 and 2025: 2024 2025 Retained earnings, January 1 $ 55,000 ? Net income 39,000 43,000 Dividends 11,000 24,000 Common stock 75,000 ? Osmond issued 5,000 shares of additional common stock in 2025 for $24,000. There were no other stock transactions. Prepare a statement of stockholders' equity for the year ended December 31, 2025. (Amounts to be deducted should be indicated with minus sign.)