XYZ reports the following information for 2021 : sales revenue $700,000, cost of goods sold $500,000, operating expenses $80,000, and an unrealized holding loss on available-for-sale securities for 2021 of $60,000. It declared cash dividend of $10,000 (of which $2,500 will be paid 1/15/22) in 2021. The company issued 10,000 shares for equipment valued at $40,000. Tax rate for 2021 is 20%. XYZ has 12/31/20, common stock PV $1, issued 200,000 shares at and average issue price of $3.50; accumulated other comprehensive income $80,000; and retained earnings $90,000. Instructions Prepare a statement of stockholders' equity