The stockholders equity T accounts of I-Cards Inc. for the fiscal year ended December 31, 20Y9, are as follows.

COMMON STOCK
			Jan. 1	Balance	1,400,000
			Apr. 14	Issued
				16,200 shares	648,000
			Dec. 31	Balance	2,048,000

PAID-IN CAPITAL IN EXCESS OF PAR
			Jan. 1	Balance	224,000
			Apr. 14	Issued
				16,200 shares	129,600
			Dec. 31	Balance	353,600

TREASURY STOCK
Aug. 7	Purchased
	2,700 shares	99,900

RETAINED EARNINGS
Mar. 31	Dividend	36,000	Jan. 1	Balance	2,440,000
June. 30	Dividend	36,000	Dec. 31	Closing
Sept. 30	Dividend	36,000		(Net income)	366,000
Dec. 31	Dividend	36,000	Dec. 31	Balance	2,662,000

Prepare a statement of stockholders equity for the year ended December 31, 20Y9.

If an amount is zero or an entry is not required, leave the box blank. Also, if an amount reduces Stockholders' Equity, then add "minus" sign.

I-Cards Inc.
Statement of Stockholders' Equity
For the Year Ended December 31, 20Y9
	Common Stock $40 Par	Paid-In Capital in Excess of Par	Treasury Stock	Retained Earnings	Total
Balance, Jan. 1, 20Y9	$	$	$	$	$
Issued 16,200 shares of Common Stock
Purchased 2,700 shares as Treasury Stock
Net Income
Dividends
Balance, Dec. 31, 20Y9	$