1.		Jan. 5		31,000 shares of authorized and unissued common stock were sold for $8 per share.
2.		Jan. 16		Declared a cash dividend of 20 cents per share, payable February 15 to stockholders of record on February 5.
3.		Feb. 10		40,000 shares of authorized and unissued common stock were sold for $11 per share.
4.		March 1		A 30% stock dividend was declared and issued. Fair value per share is currently $16.
5.		April 1		A two-for-one split was carried out. The par value of the stock was to be reduced to $2.50 per share. Fair value on March 31 was $18 per share.
6.		July 1		A 15% stock dividend was declared and issued. Fair value is currently $10 per share.
7.		Aug. 1		A cash dividend of 20 cents per share was declared, payable September 1 to stockholders of record on August 21.

Common Stock
Item		No. of Shares Issued		Total Par Value		Paid-in Capital in Excess of Par		Retained Earnings
Beginning Balance1/1/21				$		$		$
Event #1Jan. 5
Balance				$		$		$
Event # 2Jan. 16
Balance				$		$		$
Event #3Feb. 10
Balance				$		$		$
Event #4March 1
Balance				$		$		$
Event #5April 1
Balance				$		$		$
Event #6July 1
Balance				$		$		$
Event #7Aug. 1
Balance				$		$		$