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On January 1, 2015, Marlow Corporation had the following shareholders' equity account balances:
During 2015, the following events occurred in the order listed and were properly recorded:
? The company issued 3,000 shares of common stock at $25 per share.
? The company earned net income of $126,300.
? 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 $9,000.
Required:
Prepare a statement of changes in shareholders' equity for 2015.
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