The following is selected financial information for osmond dental laboratories for 2021 and 2022: 2021 2022 retained earnings, january 1 $ 52,000 ? net income 34,000 46,000 dividends 12,000 22,000 common stock 71,000 ? osmond issued 3,000 shares of additional common stock in 2022 for $20,000. there were no other stock transactions. prepare a statement of stockholders' equity for the year ended december 31, 2022. (amounts to be deducted should be indicated with minus sign.)

He moto hotel opened for business on may 1, 2017. here is its trial balance before adjustment on may 31. moto hotel trial balance may 31, 2017 debit credit cash $ 2,283 supplies 2,600 prepaid insurance 1,800 land 14,783 buildings 72,400 equipment 16,800 accounts payable $ 4,483 unearned rent revenue 3,300 mortgage payable 38,400 common stock 59,783 rent revenue 9,000 salaries and wages expense 3,000 utilities expense 800 advertising expense 500 $114,966 $114,966 other data: 1. insurance expires at the rate of $360 per month. 2. a count of supplies shows $1,050 of unused supplies on may 31. 3. (a) annual depreciation is $2,760 on the building. (b) annual depreciation is $2,160 on equipment. 4. the mortgage interest rate is 5%. (the mortgage was taken out on may 1.) 5. unearned rent of $2,580 has been earned. 6. salaries of $810 are accrued and unpaid at may 31