Total assets were $68,000 and total liabilities were $37,000 at the beginning of the year. Net income for the year was $13,000, and dividends of $2,500 were declared and paid during the year. Required: Calculate total stockholders' equity at the end of the year. Indicate the financial statement effect. (Enter decreases with a minus sign to indicate a negative financial statement effect.) Stockholders' Assets Liabilities + Equity Beginning: $ 68,000 = $ 37,000 + Changes: Ending: II + SA 0