Total Stockholders' Equity as of 12/31/20 was $839,000 which included the following: Common stock $2.00 par value; 500,000 shares authorized; 120,000 shares issued at an average price of $5.25 and retained earnings of $209,000. During 2021 the following transactions occurred: a. The company issued 25,000 shares in exchange for equipment that has a fair value of $125,000. b. The company issued 9,000 shares for $30,000. C. The company had net income of $108,000 and declared dividends of $38,000. Prepare the equity section of a classified balance sheet as of 12/31/21