P$5-2($Algo$)$ Preparing a Statement of Stockholders' Equity LO$5-3$

At the end of the prior annual reporting period, Barnard Corporation's balance sheet showed the following:

$\backslash$table$[[$BARNARD CORPORATION$],[$Balance Sheet,$],[$At December $31,$ Prior Year,$],[$Stockholders$\text{'}$ equity,$],[$Contributed capital,$],[$Common stock $($par $$15$;$5,700$ shares$),$$$85,500$