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

Common Stock
		Jan. 1 Balance	4,800,000
		Apr. 14 Issued 30,000 shares	1,200,000
		Dec. 31 Balance	6,000,000

Paid-in Capital in Excess of Par
		Jan. 1 Balance	960,000
		Apr. 14 Issued 30,000 shares	300,000
		Dec. 31 Balance	1,260,000

Treasury Stock
Aug. 7 Purchased 12,000 shares	552,000

Retained Earnings
Mar. 31 Dividend	69,000	Jan. 1 Balance	11,375,000
June 30 Dividend	69,000
Sept. 30 Dividend	69,000	Dec. 31 Closing (net income)	3,780,000
Dec. 31 Dividend	69,000	Dec. 31 Balance	14,879,000

Prepare a statement of stockholders equity for the year ended December 31, 20Y9 using the table provided. For those boxes in which you must enter subtracted or negative numbers use a minus sign.