At December 31, Year 1, Stock to the Hand, Inc.'s, assets were $250,000 and liabilities...

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Accounting

At December 31, Year 1, Stock to the Hand, Inc.'s, assets were $250,000 and liabilities were $150,000. At December 31, Year 2, Stock to the Hand's assets were $320,000 and liabilities were $200,000. During Year 2, Stock to the Hand's revenues were $71,000 and expenses were $44,000. No new stock was issued. Dividends for December 31, Year 2, on the statement of shareholders' equity equals $_______.

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