Blue Co. reports the following information for 2025 : sales revenue $762 , 800 , cost of goods sold $524 , 200 , operating expenses $82 , 000 , and an unrealized holding loss on available-for-sale debt securities for 2025 of $56 , 700 . It declared and paid a cash dividend of $14 , 660 in 2025. Blue Co. has January 1, 2025, balances in common stock $368 , 700 ; accumulated other comprehensive income $87 , 500 ; and retained earnings $95 , 830 . It issued no stock during 2025. Prepare a statement of stockholders' equity. (Ignore income taxes.)