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	1,500,000
			Apr. 14	Issued
				13,800 shares	690,000
			Dec. 31	Balance	2,190,000

PAID-IN CAPITAL IN EXCESS OF PAR
			Jan. 1	Balance	240,000
			Apr. 14	Issued
				13,800 shares	165,600
			Dec. 31	Balance	405,600

TREASURY STOCK
Aug. 7	Purchased
	2,300 shares	110,400

RETAINED EARNINGS
Mar. 31	Dividend	38,000	Jan. 1	Balance	2,610,000
June. 30	Dividend	38,000	Dec. 31	Closing
Sept. 30	Dividend	38,000		(Net income)	392,000
Dec. 31	Dividend	38,000	Dec. 31	Balance	2,850,000

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 $50 Par	Paid-In Capital in Excess of Par	Treasury Stock	Retained Earnings	Total
Balance, Jan. 1, 20Y9	$	$	$	$	$
Issued 13,800 shares of Common Stock
Purchased 2,300 shares as Treasury Stock
Net Income
Dividends
Balance, Dec. 31, 20Y9	$	$	$	$	$