35) Poodle Corporation was organized on January 3, 2021. The firm was authorized to issue 100,000 shares of $5 par common stock. During 2021, Poodle had the following transactions relating to shareholders' equity: Issued 30,000 shares of common stock at $7 per share. Issued 20,000 shares of common stock at $8 per share. Reported net income of $100,000. Paid dividends of $50,000