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	1,700,000
			Apr. 14	Issued
				15,000 shares	750,000
			Dec. 31	Balance	2,450,000

PAID-IN CAPITAL IN EXCESS OF PAR
			Jan. 1	Balance	272,000
			Apr. 14	Issued
				15,000 shares	180,000
			Dec. 31	Balance	452,000

TREASURY STOCK
Aug. 7	Purchased
	2,500 shares	120,000

RETAINED EARNINGS
Mar. 31	Dividend	44,000	Jan. 1	Balance	2,960,000
June. 30	Dividend	44,000	Dec. 31	Closing
Sept. 30	Dividend	44,000		(Net income)	444,000
Dec. 31	Dividend	44,000	Dec. 31	Balance	3,228,000

Prepare a statement of stockholders equity for the year ended December 31, 20Y9. If an amount box does not require an entry, leave it blank. Also, if an amount reduces Stockholders' Equity, then add "minus" sign.

	Common Stock $50 Par	Paid-In Capital in Excess of Par	Treasury Stock	Retained Earnings	Total
Balance, Jan. 1, 20Y9
Issued 15,000 shares of Common Stock
Purchased 2,500 shares as Treasury Stock
Net Income
Dividends
Balance, Dec. 31, 20Y9