How do u calculate Net New Equity?

Majin Boo

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I can't find this on my book for the life of me?

They give me info for 2 years, 2006 and 2007.

For each year they give me Common Stock Acount and Additional Paid in Surplus.

What I know is that I substract the Beginning Year from the Ending year.

But not sure what to do with CSA and PIS, do I dvide them or substract them? Anyone knowledgeable in finance can help me a bit please?
 
The net new equity is found by this: add the 2006 Common Stock account and the additional paid in surplus together. Then add the 2007 common stock account and the additional paid in surplus. Once you have the two values, find the difference in new equity raised or reduced.
 

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