Problem:

C. Reither Co. reports the following information for 2014: sales revenue $761,500; cost of goods sold $512,700; operating expenses $90,900; and an unrealized holding loss on available-for-sale securities for 2014 of $52,100. It declared and paid a cash dividend of $14,200 in 2014. C. Reither Co. has January 1, 2014, balances in common stock $362,100; accumulated other comprehensive income $85,300; and retained earnings $96,300. It issued no stock during 2014.

Required:

Question: Prepare a statement of stockholders' equity?

Note: Provide support for your rationale.