$1$ shares

$675,000$

April $211,250$ shares issued for cash

$168,750$

$843,750$

June $302,000-$share

stock dividend

$30,000,873,750$

ACCOUNT Paid$-$In Capital in Excess of Par$-$Common

Stock ACCOUNT No$.$

$\backslash$table$[[,,,,$Balance,Balance$],[$Date$,$Item,Debit,Credit,Debit,Credit$],[\backslash$table$[[$January$],[1]],$Balance,,,$*,135,000],[$April $2,\backslash$table$[[11,250$ shares$],[$issued for cash$]],,292,500,,427,500],[$June $30,$Stock dividend,,$22,500,,450,000]]$

ACCOUNT Retained Earnings

ACCOUNT NO$.$

$\backslash$table$[[$Date$,$Item,Debit,Credit,Balance Balance$],[$Debit$,$Credit$],[$January $1,$Balance,,,,$560,000],[$June $30,\backslash$table$[[$Stock$],[$dividend$]],52,500,,,507,500],[$December$,$Cash,$64,400,,,443100],[30,$dividend,$04,400,,,443,100],[\backslash$table$[[$December$],[31]],$Net income,,$403,200,,846,300]]$

If an amount is not reported on the statement of cash flows, enter in $"0"$ in the Amount column.

$\backslash$table$[[$Item$,$Section of Statement of Cash Flows,$\backslash$table$[[$Added or$],[$Deducted$]],$Amount$],[\backslash$table$[[$Sale of common$],[$stock$]],,,$$