Thomson Corporation Stockholder's Equity December 31, 2013 Common stock (40,000 authorized, 25,000 issued and outstanding with par value of $10 per share.) Excess paid in capital on common stock Retained Earnings Total stockholder's equity During the current year, Thomson had the following stock transactions: The company authorizes the sale of 10% preferred stock, 50,000 shares at par value of $50. Sold 20,000 shares of preferred stock at $75 per share. Purchased 5,000 shares of common stock at $20 per share for cash. Declared and distributed a 2% stock dividend to common stockholders when market price was $25 per share. Declared and paid $90,000 in cash dividends to common and preferred stockholders. Sold 2,000 shares of treasury stock at $16 per share. Net loss is $134,000. Prepare the stockholder's equity section of the balance sheet for year-end 2013