I need to prepare a statement of stockholder's equity, and I am not sure if a declared and paid cash dividend should be included on this statement. If if does need to be included, I do not know where to put it on the statement.

The information that I am given is:

Sales Revenue - $700000
COGS - $500000
Operating Expenses - $80000
Unrealized Holding Loss on Available-for-sale securities - $60000
Declared and Paid Cash Dividend - $10000
Common Stock - $350000
Accum. other Comprehensive Income - $80000
Retained Earnings $90000

From this information, I created the Statement of Stockholder's Equity (excluding the declared and cash dividend)


Total
Beginning Balance
(balance from Ret.Earn., Accum. Comp. Inc., Com.Stock,) $520,000.00
Comprehensive Income
Net Income $120,000.00
Other Comp. Income
Unrealized Holding gain, net of tax $60,000.00
Comprehensive Income
Ending Balance $700,000.00

I was thinking that maybe the declared and paid dividends are a part of the Net Income, but I thought that dividends were not a part of net income.

It seems that I am confused, please help!

Thank you,
BlueEyedSoul