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

Common Stock
			Jan. 1	Balance	700,000
			Apr. 14	Issued
				10,800 shares	324,000
			Dec. 31	Balance	1,024,000

Paid-In Capital in Excess of Par
			Jan. 1	Balance	112,000
			Apr. 14	Issued
				10,800 shares	75,600
			Dec. 31	Balance	187,600

Treasury Stock
Aug. 7	Purchased
	1,800 shares	50,400

Retained Earnings
Mar. 31	Dividend	18,000	Jan. 1	Balance	1,220,000
June. 30	Dividend	18,000	Dec. 31	Closing
Sept. 30	Dividend	18,000		(Net income)	183,000
Dec. 31	Dividend	18,000	Dec. 31	Balance	1,331,000

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.