Woodpecker Corporation has the following adjusted account balances on December 31, 2024: Common Stock, $23,000; Retained Earnings, \$7,300; Dividends, $1,000; Service Revenue, $25,900; Salaries Expense, $15,300; and Rent Expense, $8,300. No common stock was issued during the year. Prepare the statement of stockholders' equity for the year ended December 31, 2024. Note: Amounts to be deducted should be entered with minus sign