United Resources Company obtained a charter from the state in January of this year. The charter authorized 219,000 shares of common stock with a par value of $3. During the year, the company earned $484,000 Also during the year, the following selected transactions occurred in the order given: a. Sold 91,000 shares of the common stock in an initial public offering at $15 cash per share. b. Repurchased 25,000 shares of the previously issued shares at $18 cash per share. c. Resold 11,000 of the shares of the treasury stock at $21 cash per share. Prepare the stockholders' equity section of the balance sheet at the end of the year. (Amounts to be deducted should be indicated with a minus sign.)