On January 1, 2010, Martinez Corporation Had the Following Stockholders

Essay

On January 1, 2010, Martinez Corporation had the following stockholders' equity account balances:
$\begin{array}{ll}\text { Accumulated other comprehensive income } & \$ 30,000 \\\text { Additional paid-in capital on common stock } & 80,000 \\\text { Common stock, } \$ 5 \text { par ( } 30,000 \text { shares authorized) } & 50,000 \\\text { Retained earnings } & 140,000\end{array}$
During 2010, the following events occurred in the order listed and were properly recorded:
The company issued 3,000 shares of common stock at $\$ 20$ per share.
The company earne dnet income of $\$ 26,300$ .
The company paid a $\$ 1.20$ per share dividend on its common stock
The company experienced an unrealized decrease in the value of its investment in available-for-sale securities of $\$ 3,000$
Required:
Prepare a statement of changes in stockholders' equity for 2010.