Example 3: The following information was pulled from the financial statements of ABC Corporation. ABC Corporation Statement of Shareholders' Equity For the year ended 12/31/2019 Common Add'l Paid-in Retained Accumulated Total Stock ($5 par) Capital Earnings Bal 1/1/19 500,000 200,000 50,000 10,000 760,000 Net Income 150,000 150,000 Dividends 101,000 101,000 Unrealized 5,000 5,000 gain Issued 5000 5000 10,000 Common Stock Bal 12/31/19 505,000 205,000 99,000 15,000 824,000 . . During 2020, ABC paid dividends of $1 per share of common stock outstanding. ABC reported operating income of $175,000 and Dividend Income of $14,000 for the year ended 12/31/2020. ABC had a $200 unrealized loss associated with the hedging of a foreign currency transaction. ABC purchased 100 shares of its outstanding common stock to be held in treasury. The purchase price of the treasury stock was $1,500. . Required: Prepare a Statement of Shareholders' Equity for ABC Corporation for the year ended 12/31/2020