The year-end Common Stock and Additional Paid-in Capital balances in the partial trial balance above include the effects of a stock issuance by Rosenbluth during 2023. Rosenbluth's issuance of common shares in June 2023 added $28,000 to the Common Stock account and $109,000 to the Additional Paid-in Capital account. The amounts on the trial balance for Common Stock is $207,000 and $683,000 for Additional Paid-in Capital. How would I add this information to a multiple-step income statement?