Nikron Corporation issued 20,000 shares of ($ 0.50) par value common stock during the year for ($

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Nikron Corporation issued 20,000 shares of \(\$ 0.50\) par value common stock during the year for \(\$ 20\) each. Nikron also repurchased treasury stock for \(\$ 15,000\). Net income for the year was \(\$ 140,000\). The company also paid cash dividends of \(\$ 25,000\). What was the total change in Nikron's stockholders' equity for the year?

Evans \& Sons, Inc., disclosed the following information in a recent annual report:

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