Answer and Explanation:
The preparation of the statement of changes in stockholders' equity is presented below:
Ollie Company
Statement of changes in stockholders' equity
Beginning common stock $0
Add: Common stock issuance $72,000
Ending common stock $72,000
Beginning retained earning $0
Add: Net income $16,000 ($59,000 - $43,000)
Less: cash Dividend paid -$7,000
Ending retained earning $9,000
Total stockholder equity $81,000 ($72,000 + $9,000)