Question:
1. Reither Co. reports the following information for 2014: sales revenue $779,700; cost of goods sold $526,900; operating expenses $82,400; and an unrealized holding loss on available-for-sale securities for 2014 of $51,700. It declared and paid a cash dividend of $11,500 in 2014.
2. Reither Co. has January 1, 2014, balances in common stock $364,500; accumulated other comprehensive income $90,800; and retained earnings $92,000. It issued no stock during 2014.
Prepare a statement of stockholders' equity.