Kingbird Co. reports the following information for 2025 : sales revenue $762,900, cost of goods sold $518,900, operating expenses $83,600, and an unrealized holding loss on available-for-sale debt securities for 2025 of $53,600. It declared and paid a cash dividen of $13,990 in 2025 . Kingbird Co. has January 1, 2025, balances in common stock $366,000; accumulated other comprehensive income $83,700; and retained earnings $92,370. It issued no stock during 2025 . Prepare a statement of stockholders' equity. (Ignore income taxes.)