Longhorn Corporation provides low-cost food delivery services to senior citizens. At the end of the year on December 31, 2021, the company reports the following amounts:


Cash $ 1,300 Service revenue $ 65,700
Equipment 27,000 Cost of goods sold (food expense) 53,000
Accounts payable 4,000 Buildings 36,000
Delivery expense 2,200 Supplies 3,000
Salaries expense 5,100 Salaries payable 900

In addition, the company had common stock of $36,000 at the beginning of the year and issued an additional $3,600 during the year. The company also had retained earnings of $17,400 at the beginning of the year.


Prepare the statement of stockholders’ equity for Longhorn Corporation.