Statement of Stockholder's equity
Common stock Paid in capital Retained earnings Total stockholder's equity
Shares Amount
Balance as of December 31, prior year 6,300 $ 63,000.00 $ 20,000.00 $ 47,000.00 $ 1,30,000.00
Add: Net income $ 51,000.00 $ 51,000.00
Less: Dividends declared $ (18,900.00) $ (18,900.00)
Stock issue 2,000 $ 20,000.00 $ 30,000.00 $ 50,000.00
Balance as of December 31, Current year $ 2,12,100.00
Dividend = $326x 46000shares = $1196,000
Stockholders' equity refers back to the belongings final in a business once all liabilities had been settled. This figure is calculated by using subtracting overall liabilities from the total property; alternatively, it could be calculated by using taking the sum of percentage capital and retained profits, less treasury stock
.Stockholders equity (additionally called Shareholders equity) is an account on an agency's stability sheet that consists of percentage capital plus retained income. It additionally represents the residual fee of property minus liabilities.
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