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Problem: Starling Corporation started the year on January 1 with the following balances in stockholders' equity on its balance sheet: $876,000 Retained earnings Common stock, $1 par (100,000 shares) $100,000 Additional paid-in-capital in excess of par common $342,000 17000 Accumulated other comprehensive income Net loss $(29,000) It reported the 5,000 Dividends declared following income Issued 20,000 shares of common stock for $400,000 items and $400,000 transactions with $(12,000) Unrecognized pension costs owners during the Unrealized gains on available-for-sale investments 68,000 current year: Foreign currency translation adjustments-loss $(34,000)