The information on the following page was obtained from the records of Breanna Incorporated:

Accounts receivable	$ 10,400
Accumulated depreciation	51,200
Cost of goods sold	126,000
Income tax expense	8,500
Cash	60,500
Net sales	208,000
Equipment	121,000
Selling, general, and administrative expenses	36,000
Common stock (8,000 shares)	90,000
Accounts payable	10,800
Retained earnings, 1/1/22	23,750
Interest expense	6,000
Merchandise inventory	37,600
Long-term debt	38,000
Dividends declared and paid during 2022	15,750

Prepare a statement of changes in stockholders’ equity for the year ended December 31, 2022, for Breanna Incorporated.