On January 1, 2014, Dingler Corporation had the following stockholders’ equity accounts.

Common Stock (no-par value, 100,000 shares issued and outstanding) .$2,800,000

Retained Earnings ....................... 1,000,000

During the year, the following transactions occurred.

Feb. 1 Declared a $1 cash dividend per share to stockholders of record on February 15, payable March 1.

Mar. 1 Paid the dividend declared in February.

Apr. 1 Announced a 4-for-1 stock split. Prior to the split, the market price per share was $36.

July 1 Declared a 5% stock dividend to stockholders of record on July 15, distributable

July 31. On July 1, the market price of the stock was $13 per share.

31 Issued the shares for the stock dividend.

Dec. 1 Declared a $0.50 per share dividend to stockholders of record on December 15, payable January 5, 2015.

31 Determined that net income for the year was $700,000.

Instructions

Prepare the stockholders’ equity section of the balance sheet at

(a) March 31,

(b) June 30,

(c) September 30,

(d) December 31, 2014.