create a Statement of Stockholders Equity using the ending balance sheet ( fill in grey area )

Common Stock 100,000 $ APIC Retained Earnings 230,000 $ 163,000 $ Total 493,000 Balance, 1/1/2005 Net Income Dividends Declared 100,000 $ Balance, 12/31/2005 $ 230,000 $ 163,000 $ 493,000 1 Indiana Jones, Inc. 2 Summary of Account Balances 3 December 31, 2005 4 Accounts Balances 5 Cash 140,000 6 Short-term Investments 7 Accounts Receivable 42,000 8 Allowance for Doubtful Accounts (7,000) 9 Interest Receivable 10 Office Supplies 1,000 11 Merchandise Inventory 22,000 12 Prepaid Insurance 25.000 13 Land 50,000 14 Building 400.000 15 Accumulated Depreciation -- Building (80.000) 16 Equipment 500.000 17 Accumulated Depreciation -- Equipment (100.000) 18 Intangible Asset -- Patent 40.000 19. Accounts Payable 90 000 20 Salaries Payable 10 000 21 Income Taxes Payable 15 000 22 Unearned Revenue 150 000 23 Dividends Payable 10 000 24 Interest Payable 15 000 ASSETS LIABILITIES UES A 24 Interest Payable 25 Notes Payable 26 Common Stock 27 Additional Paid-in Capital 15.000 350.000 100 000 230.000 EQUITY 163 000 REVENUES 1 1 . - 28 Retained Earnings 29 Sales Revenue B0 Sales Discounts 31 Sales Allowances B2 Service Revenue 33 Interest Income 34 Cost of Goods Sold 35 Advertising Expense 36 Office Supplies Expense 37 Salaries Expense 38 Utilities Expense 39 Insurance Expense 10 Bad Debt Expense 11 Depreciation Expense 12 Amortization Expense 13 Miscellaneous Expense 14 Interest Expense 15 Income Tax Expense 46 EXPENSES - Common Stock 100,000 $ APIC Retained Earnings 230,000 $ 163,000 $ Total 493,000 Balance, 1/1/2005 Net Income Dividends Declared 100,000 $ Balance, 12/31/2005 $ 230,000 $ 163,000 $ 493,000 1 Indiana Jones, Inc. 2 Summary of Account Balances 3 December 31, 2005 4 Accounts Balances 5 Cash 140,000 6 Short-term Investments 7 Accounts Receivable 42,000 8 Allowance for Doubtful Accounts (7,000) 9 Interest Receivable 10 Office Supplies 1,000 11 Merchandise Inventory 22,000 12 Prepaid Insurance 25.000 13 Land 50,000 14 Building 400.000 15 Accumulated Depreciation -- Building (80.000) 16 Equipment 500.000 17 Accumulated Depreciation -- Equipment (100.000) 18 Intangible Asset -- Patent 40.000 19. Accounts Payable 90 000 20 Salaries Payable 10 000 21 Income Taxes Payable 15 000 22 Unearned Revenue 150 000 23 Dividends Payable 10 000 24 Interest Payable 15 000 ASSETS LIABILITIES UES A 24 Interest Payable 25 Notes Payable 26 Common Stock 27 Additional Paid-in Capital 15.000 350.000 100 000 230.000 EQUITY 163 000 REVENUES 1 1 . - 28 Retained Earnings 29 Sales Revenue B0 Sales Discounts 31 Sales Allowances B2 Service Revenue 33 Interest Income 34 Cost of Goods Sold 35 Advertising Expense 36 Office Supplies Expense 37 Salaries Expense 38 Utilities Expense 39 Insurance Expense 10 Bad Debt Expense 11 Depreciation Expense 12 Amortization Expense 13 Miscellaneous Expense 14 Interest Expense 15 Income Tax Expense 46 EXPENSES