This is a physical combination of one substance dissolved in another.

Explanation:

A solution is a homogeneous mixture.

The solutions are characterized by uniform composition and one phase, but they can be either solid, liquid or gases.

In a solution there is, at least, one solute substance and one or more solvents.

A typical solution is salt and water: salt is the solute, which is dissolved, in water (the solvent).

In a solution, you can not distinguish visually the solute from the solvent, but, since they are physically, and not chemically, combined, they can be separated by physical media, e.g. evaporation.

Required:

Prepare the stockholders’ equity section of the balance sheet at December 31.

Explanation:

check the file attached for the  balance sheet at December 31.