Whispering Co. reports the following information for 2017: sales revenue $763,800, cost of goods sold $501,800, operating expenses $83,200, and an unrealized holding loss on available-for-sale securities for 2017 of $56,700. It declared and paid a cash dividend of $11,270 in 2017 Whispering Co. has January 1, 2017, balances in common stock $362,500; accumulated other comprehensive income $86,300; and retained earnings $94,270. It issued no stock during 2017, Prepare a statement of stockholders' equity. WHISPERING CO. Statement of Stockholders' Equity Accumulated Other Total Retained Earnings Comprehensive Income Common Stock