Whispering Co. reports the following information for 2020: sales revenue $767,200, cost of goods sold $503,000, operating expenses $87,800, and an unrealized holding loss on available-for-sale debt securities for 2020 of $59,600. It declared and paid a cash dividend of $14.450 in 2020. Whispering Co. has January 1, 2020, balances in common stock $362,300; accumulated other comprehensive income $87,600; and retained earnings $91,850. It issued no stock during 2020. (Ignore income taxes.) Prepare a statement of stockholders' equity. WHISPERING CO. Statement of Stockholders' Equity For the Year Ended December 31, 2020 Total Retained Earnings Accumulated Comprehensive $ Beginning Balance $ 541.750 $ 91.850 Net Income 176,400 176,400 Unrealized Holding Loss Dividends 14,450 14,450 Ending Balance > 644.100 253.800 Net Income 767,200 $ 503.000 $