Question - Ruth's Chris Steakhouse is the largest upscale steakhouse company in the United States, based on total company- and franchisee-owned restaurants. The company's menu features a broad selection of high-quality USDA prime grade steaks and other premium offerings. Currently, there are 100 Ruth's Chris restaurants, of which 50 are company-owned and 50 are franchisee-owned, including 10 international franchisee-owned restaurants in Mexico, Hong Kong, Taiwan, and Canada. Information from the company's annual report is shown below (dollar amounts in thousands, except per share data):
a. Common stock, par value $0.01, 100,060,000 shares authorized, 23,235,356 issued and outstanding at December 31, 2007; 23,358,656 issued and outstanding at December 31, 2008.
b. Additional paid-in capital $183,431 in 2007 and $188,389 in 2008.
c. Accumulated deficit $81,897 in 2007.
d. Net loss in 2008 was $54,083. No dividends were paid.
Required: Prepare the stockholders' equity section of the balance sheet at December 31, 2008.